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5Price- Waterhouse, National Tax Service(1994), Comparative Analysis of Taxation of the Insurance Industry in Ohio, 1987- 1992.
6Goshay,Robert(1976) ,Net Income As a Base for Life Insurance Company Taxation in Califomia: Implications, Journal of Risk and Insurance,March 1976,43(1).
7Sangha, Balvinder and Neubig(1994) ,Economic Issues in the State Taxation of Insurance Companies, 1994, the National Tax Association's Financial Services Taxation Coference.
8Bodily(1997) ,the Effects of Retaliation on the State Taxation of Life Insurers, Journal of Risk and Insurance, March 1997,44(1).
