@book{ BA70614463,
 author = "Sandler, Daniel and Canadian Tax Foundation",
 title = "Venture capital and tax incentives : a comparative study of Canada and the United States",
 publisher = "Canadian Tax Foundation",
 year = "2004",
 series = "Canadian tax paper",
 number = "no. 108",
 URL = "https://ci.nii.ac.jp/ncid/BA70614463"
}
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