pCharles W. Christian & Sanjay Gupta School of Accountancy & Information Management, Arizona State University, Tempe, AZ 85287-3606/p pJames C. Young/p pDepartment of Accountancy, Northern Illinois University, DeKalb, IL 60115/p
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p* We are grateful to two anonymous referees for helpful comments on an earlier draft./p pSlemrod: Professor, The University of Michigan, Ann Arbor, Phone 1-313-936-3914, Fax 1-313-763-4032 E-mail jslemrodg@umich.edu Christian: Associate Professor, Arizona State University Tempe, Phone 1-602-965-6632, Fax 1-602-965-8392 E-mail charles.christian(asu.edu London: Senior Analyst, Berkeley Planning Associates Oakland, Calif., Phone 1-510-465-7884 Fax 1-510-465-7885, E-mail rebecca@bpacal.com Parker: Society of Scholars Fellow, University of Michigan Business School, Ann Arbor Phone 1-313-763-2237, Fax 1-313-936-8716 E-mail japarker@umich.edu/p
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National bureau of economic research ; NBER [Host]
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