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$R$ is isomorphic to $R[X,Y]$, but not to $R[X]$

Is there a commutative ring $R$ with $R \cong R[X,Y]$ and $R \not\cong R[X]$? This is a ring-theoretic analog of my previous question about abelian groups: In fact, in any algebraic category we may ...
Martin Brandenburg's user avatar