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Published online by Cambridge University Press: 26 March 2020
page 4 note (1) The American Economic Review, Papers and Proceedings, May 1973, page 182.
page 5 note (1) Family Expenditure Survey 1971, London, HMSO. Food includes meals bought away from home.
page 6 note (1) This is not to express an opinion on the redistributive effects of the particular tax package chosen.