000			00331pab a2200133 454500
008			180718b xxu||||| |||| 00| 0 eng d
100			_aBrowning Edgar K.
245			_aTransfers and tax incidence theory
362			_a48(1), 1993, p.138-41
650			_a Taxation
650			_aSales Tax
773			_aPublic Finance
909			_a27599
999			_c27599 _d27599