00338    a2200097   4500001001000000005001700010008004100027245007700068100002300145773007200168ART_1180920260410161900.0260409a                                 10aThe incidence and allocation effects of a tax on corporate distributions1 aBradford, David F.0 tJournal of public economicsg- Vol. 15, Nº 1 (feb. 1981)wREV11485