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Prof. Fleming Articles

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Professor J. Clifton Fleming Jr. has recently posted two of his articles on SSRN.

Some Perspectives from the United States on the Worldwide Taxation vs. Territorial Taxation Debate (with Robert J. Peroni and Stephen E. Shay)

The Deceptively Disparate Treatment of Business and Investment Interest Expense Under a Cash-Flow Consumption Tax and a Schanz-Haig-Simons Income Tax 

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