3Berglas E., "Harmonization of Commodity Taxes", Journal of Public Economics, 16, 1981.
4Carl. S. Shoup, "Taxation Aspects of International Economic Integration", The Hague: Van Stockum, 1954.
5Cnossen, S, "Design of the value added tax:lessons from experience", in: J. Khalizadeh-Shirazi and A Shah (eds.), Tax Policy in developing countries,World Bank, Washington D.C, 1991.
6Diamond, P. and J. Mirrlees, "Optimal Taxation and Public Production Efficiency", American Economic Review, 1971.
7Fehr H., Rosenberg C., and Wiegard W.,"Welfare Effects of Value-Added Tax Harmonization in Europe", Springer, Berlin-New York, 1995.
8Frenkel, Razin, Sadka, "International Taxation in an Integrated World", MIT Press, Cambridge(Mass), 1991.
9Gary Clyde Hufbauer, "Tax Policy in a Global Economy", Institute for International Economics ,Paper for the American Institute of Contemporary German Studies, 2000.
10Haufler, A., 2001, "Taxation in a Global Economy", Cambridge University Press.