00374 a2200121 4500001001000000005001700010008004100027245005300068100002000121700002200141773007200163999001700235ART_1170520260410161859.0260409a 10aApproximating the efficiency gain of tax reforms1 aGreen, Jerry R.1 aSheshinski, Eytan0 tJournal of public economicsg- Vol. 11, NÂș 2 (abr. 1979)wREV11485 c25756d25756