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Nominal Tax Base
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$\left[2\right]$ Petrov, S. & Li, J. (2005). Inflationary Buffers and Sovereign Solvency: Reassessing the Fisher Equation in Light of Aggregate Nominal Claims. Journal of Fiscal Mechanics, 42(3), 290-315.
$\left[3\right]$ Schmidt, R. (1995). The Psychology of Taxation Compliance: Measuring the Willful Underperformance of the Economic Agent. Vienna School of Economics Monograph No. 9.