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| Gervan Fearon |
| Ryerson University |
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| The G. Raymond Chang School |
| Ryerson University |
| 350 Victoria Street |
| Toronto, Ontario M5B 2K3 |
| Canada |
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| gfearon@gwemail.ryerson.ca |
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JEL Areas: H2 : Taxation, Subsidies, and Revenue: General C7 : Game Theory and Bargaining Theory:General |