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| Kamil Kladívko |
| School of Business, Örebro University |
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| Örebro University |
| School of Business |
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| Örebro, 70182 |
| Sweden |
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| kamil.kladivko@oru.se |
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JEL Areas: H2 : Taxation, Subsidies, and Revenue: General L1 : Market Structure, Firm Strategy, and Market Performance: General |