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Taxation & Estate Planning
: TaxProf BlogBorden: Taxing Shared Economies of Scale
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Bradley T. Borden (Washburn) has posted Taxing Shared Economies of Scale, 61 Baylor L. Rev. ___ (2009), on SSRN. Here is the abstract: Economies of scale exist if long-run average costs decline as output rises. All else being equal, the decline in average costs should lead to greater profitability, making...Full post as published by TaxProf Blog on September 21, 2009 (boomark / email).
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