1Barlow, Robin and Snyder, Wayne, 1994, The Tax That Failed.- The VAT in Niger, 14(3) Public Budgeting and Finance, 77 - 89.
2Barman, Kiran and Bisonoi, Usha, 1983, Value Added Tax as an Alternative to Corporation Tax, 28(4), Economic Affairs, 860- 865.
3Bates, Christopher, 1993, Value Added Tax and Holding Companies: A Major Change of Policy or a Small Problem of Translation?, 14(2), Fiscal Studies, 117-127.
4Hong, Lee Fook, 1995, People's Republic of China: Value Added Tax, Consumption Tax and Business Tax, 49(1), Bulletin for International Fiscal Documentation, 23 - 26.
5McGee, Robert W., 1996, Essays on Accounting. Taxation and Public Finance, Dumont Institute for Public Policy Research. http:/ww. hili. com - dumontin.
6Zuckerman, Ben Ami , 1972, Proposals for a Value Added Tax in Israel, 26(6), Bulletin for International Fiscal Documentation, 241 - 243.
7Aguirre, Carlos A. and Shome, Parthasarathi, 1988, The Mexican Value Added Tax (VAT).. Methodology for Calculating the Base, 41(4), National Tax Journal, 543-554.