6Aronson,R. J. ,P. Johnson & P. J. Lambert(1994),"Redis- tributive effect and unequal income tax treatment" ,The E- conomic Journal 104:262--270.
7Atkinson, A. (1980), "Horizontal equity and the distribution of the tax burden", in Aaron & Boskin ( eds. ), The Eco- nomics of Taxation, Washington, D. C. : The Brookings Institution, pp. 3 -- 18.
8Bird,R. M. & E. M. Zolt(2005),"The limited role of the personal income tax in developing countries", Journal of Asian Economics 16 : 928 -- 946.
9Feldstein,M. (1976),"On the theory of tax reform", The Journal of Public Economics, 6 :77 -- 104.
10Kakwani, N. (1980), Income Inequality and Poverty Methods of Estimation and Policy Applications, Oxford University Press.
