TY  - BOOK
AU  - James Robert Alm
TI  - Taxing the Hard-to-tax: Lessons from Theory and Practice
SN  - 9780444516770
PY  - 2005///
PB  - Emerald Publishing
UR  - https://www.emerald.com/insight/publication/doi/10.1016/S0573-8555(2005)268
ER  -