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1998
P. Frischmann and Gupta, S., New Evidence on Participation in Individual Retirement Accounts (IRAs), Journal of the American Taxation Association, vol. 20, no. Fall, pp. 57-82, 1998.
1992
P. Frischmann and Grasso, L. P., Measuring Horizontal Equity: A Regression Approach, Journal of the American Taxation Association, vol. 14, no. 2, pp. 123-133, 1992.

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