OH, J. Taxing Subjective Value: Floors as a Response to Heterogeneity. Columbia Journal of Tax Law, [S. l.], v. 17, n. 2, p. 93–136, 2026. DOI: 10.52214/cjtl.v17i2.14781. Disponível em: https://journals.library.columbia.edu/index.php/taxlaw/article/view/14781. Acesso em: 6 may. 2026.