Find Alm, Dickert-Conlin, and you will Whittington (1999) to own an overview Notes 1. From the tax books, get a hold of Groeneveld, Tuma, and Hannan (1980), Alm and Whittington (1999, 1997, and 1995), Whittington and you can Alm (1997), Sjoquist and you may Walker...