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Retailer Remittance Matters: Evidence from Voluntary Collection Agreements

National tax journal, 2023-06, Vol.76 (2), p.239-265 [Peer Reviewed Journal]

2023 National Tax Association. All rights reserved. ;Copyright University of Chicago Press Jun 2023 ;ISSN: 0028-0283 ;EISSN: 1944-7477 ;DOI: 10.1086/724590

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