The real incentive, I see would be to encourage vertical integration, since intrafirm transactions would not be subject to the tax.

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The Luddites understood that, which made them more coherent on the subject than some of today's sceptics, who oppose integration but not technological progress.

ECONOMIST: Profits over people

Delibes' account of the Salcedo's vertical integration of the rabbit-coat industry--How many writers can boast of sustaining interest in a subject like that?

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