5Keen, M. and Mintz, J. The Optimal Threshold for a Value-added Tax[J].Journal of Public Economics,2004 ( 88 ) :559-576.
6Masaaki Homma. Tax Reform in Japan in The Political Economy of Tax Reform edited by Takatoshi ho and Anne O Krueger[M].The University of Chicago Press, 1992.
7谢小凤.我国增值税扩围改革问题研究[D].浙江财经学院,2012.
8Graham Bannock.Reforming value added tax[J].Economic Affairs,2001(7).
9James Alm,Asmaa El-Ganainy.Value-added Taxation and Consumption[J].Internatioml Tax and Public Finance,2013(20).
10Kenny Z.Lin,Pauline W.Y.Wong.Recent Reform in Chinese VAT Policies[J].International Tax Journal,2012(7-8).