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Monograph
Bell, C. (1992) Assets and credit contracts. Regensburger Diskussionsbeiträge zur Wirtschaftswissenschaft 245, Working Paper.
Rosenberg, Ch. and Bell, C. (1990) Pechmans Method of Estimating Tax Incidence, an Alternative, and a Comparative Application to Three Countries. Regensburger Diskussionsbeiträge zur Wirtschaftswissenschaft 222, Working Paper.