3Boeters S, B6hringer C, Btittner T, et al. Economic effects of VAT reforms in Germany[R]. ZEW Discussion Paper, No.06-30,2006.
4Bye B, Strom and B, Avitsland T.Welfare effects of VAT reforms:A general equilibrium analysis[R].Discus- sion Paper No. 343,Research Department of Statistics Norway, 2003.
5Diamond P A. National debt in a neoclassical growth model[J]. American Economic Review, 1965,55 (5)~ 1126-1150.
6Emini C A.Long run vs short run effects of a value added tax:A computable general equilibrium assessment for Cameroon[R].Cahier de Recherche No.00-12, FSEG, University of Yaounde II, 2004.
7Go D S, Kearney M, Robinson S, et al.An analysis of South Africa's value added tax[R].World Bank Work- ing Papers, No.3671,2005.
8OCED.Indirect tax treat ment of financial services andinstruments[].Report of the OECD.1998
9Ernst,Young.Value-Added Taxes:A study of Methods of Taxing Financial and Insurance Services.[]..2006
10Government Accounting Office.Value-Added Taxes: Lessons Learned from Other Countries on Compliance Risks, Administrative Costs, Compliance Burden and Transition. GAO-08-566 . 2008
