2Alan J Auerbach ,Roger H Gordon. Taxation of Financial Services under a VAT[J]. American Economic Re-view. 2002,92(2).
3Michael Dineen, Eugen Trombitas and Rachael Johnson.. New GST Rules Affecting Financial Service Providers in New Zealand: How There Changes Will Affect the Financial Services Sector and How to Ensure You Are Pre-pared When the New Rules Come into Effect|J1. Journal of Banking and Financial Services,2004,118(4).
