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                                             SF AMER IICAN
                                      fM ENTERPRISE










         Taxes, Incorporation, and Productivity


                                  Robert J. Barro
                                Harvard  University
                           American  Enterprise Institute


                                  Brian Wheaton
                                Harvard  University












                     AEl  Economics   Working  Paper  2019-03
                                   January 2019








@ 2019 by Robert J. Barro and Brian Wheaton. All rights reserved.

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