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S.  Gupta, Moore, J., Gramlich, J., and Hofmann, M. Ann, ?Empirical Evidence on the Revenue Effects of State Corporate Income Tax Policies?, National Tax Journal, vol. 62, no. 2, 2009.\par \par 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.\par \par }