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1

Limited, CCH Asia Pte. ASEAN indirect taxes. Singapore: CCH, a Wolters Kluwer Business, 2013.

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2

Golosov, Mikhail. Optimal indirect and capital taxation. [Minneapolis, MN]: Federal Reserve Bank of Minneapolis, Research Dept., 2001.

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3

Due, John Fitzgerald. Indirect taxation in developing economies. Baltimore: Johns Hopkins University Press, 1988.

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4

Creedy, John. Indirect taxes in New Zealand. Wellington, NZ: Institute of Policy Studies, School of Government, Victoria University of Wellington, 2006.

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5

Kuznet︠s︡ov, Nikolaĭ Gennadʹevich. Razvitie kosvennogo nalogooblozhenii︠a︡ v Rossii. Rostov-na-Donu: Pegas, 2002.

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6

Rajemison, Harivelo. Incidence des taxes indirectes à Madagascar: Estimations mises à jour en utilisant le tableau entrée-sortie. Antananarivo, Madagascar: Repoblikan'i Madagasikara, Institut national de la statistique, 2003.

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7

Caeman, Wall, Institute of Public Administration (Ireland), and Ireland Combat Poverty Agency, eds. The distributional impact of Ireland's indirect tax system. Dublin: Institute of Public Administration, 2006.

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8

Madden, David. Indirect tax reform in Ireland. Dublin: Central Bank of Ireland, 1989.

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9

Latif, Umar. New treatise on taxation in developing countries. Karachi, Pakistan: I & A Research Publications, 1994.

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10

Datey, V. S. Taxmann's indirect taxes: Law & practice. 2nd ed. New Delhi: Taxmann Publications, 2008.

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11

Chowdhury, Omar Haider. Incidence of indirect taxation in Bangladesh: 1984/85. Dhaka: Bangladesh Institute of Development Studies, 1994.

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12

Danquah, Kofi. Indirect taxation: International customs regimes, laws and procedures. [Ghana]: Sakoa Press, 2007.

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13

Great Britain. H.M. Customs and Excise. Protecting indirect tax revenues. Norwich: H.M.S.O., 2002.

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14

Nakabo-Ssewanyana, Sarah. Gender and incidence of indirect taxation: Evidence from Uganda. Kampala, Uganda: Economic Policy Research Centre, 2009.

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15

Wyszkowski, Adam. Podatki pośrednie i dochodowe w systemie podatkowym. Białystok: Wydawn. Uniwersytetu w Białymstoku, 2010.

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16

Wyszkowski, Adam. Podatki pośrednie i dochodowe w systemie podatkowym. Białystok: Wydawn. Uniwersytetu w Białymstoku, 2010.

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17

1948-, Johnson David, Melbourne Institute of Applied Economic and Social Research., Brotherhood of St Laurence, and Committee for Economic Development of Australia., eds. Tax reform: Equity and efficiency. Melbourne: University of Melbourne, Melbourne Institute of Applied Economic and Social Research, 1998.

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18

Ali, Sofia Hasna Jahan. Taxation and economic development in Bangladesh with special reference to indirect taxation. Manchester: University of Manchester, 1994.

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19

Srivastava, D. K. Reforming indirect taxes in India: Role of environmental taxes. Chennai: Madras School of Economics, 2010.

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20

Perroni, Carlo. Rents, regulation and indirect tax design. Cambridge, MA: National Bureau of Economic Research, 1993.

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21

Carr, John L. The indirect foreign tax credit. Washington, D.C: Tax Management, 1997.

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22

Decoster, A. Who pays indirect taxes in Russia? Helsinki: United Nations University, World Institute for Development Economics Research, 2003.

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23

Sampson, Anthony A. The shift in indirect taxation in a unionised economy. Sheffield: University of Sheffield. Division of Economic Studies., 1985.

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24

Madden, David. An analysis of indirect tax reform in Ireland. Dublin: University College Dublin, Department of Economics, 1993.

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25

Mitra, Pradeep. The coordinated reform of tariffs and domestic indirect taxes. Washington, DC (1818 H St., NW, Washington 20433): Country Economics Dept., World Bank, 1990.

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26

author, Bhujanga Rao C., and Madras School of Economics, eds. Reforming indirect taxes in India: Role of environmental taxes. Chennai: Madras School of Economics, 2010.

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27

Ḥuwayyik, Jūrj Najm. Dalīluka fī qawānīn al-ḍarāʼib ghayr al-mubāshirah wa-taʻdīlātihā. Bdādūn: [s.n.], 1998.

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28

Lavigne, Stéphane. Contributions indirectes et monopoles fiscaux. Paris: Presses universitaires de France, 1991.

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29

Italy. Codice delle imposte indirette: Commentato e annotato con prassi e giurisprudenza. Roma: Buffetti, 1995.

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30

Herzegovina, Bosnia and. Postupci i prekršaji u indirektnom oporezivanju: Prečišćeni i kompilirani zakoni, pravilnici, uputstvo sa izmjenama i dopunama. Sarajevo: Društvo za finansijsko-ekonomske ekspertize, Izdavaštvo i marketing "Fineks" D.O.O., 2014.

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31

Potito, Enrico. Le imposte indirette sugli affari. Milano: Giuffrè, 1995.

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32

Bulgaria. Kosveni danŭt͡s︡i. Sofii͡a︡: "Paks-99" OOD, 2000.

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33

Levantis, Theodore. Indirect tax reform and the VAT in Papua New Guinea: A critical and empirical review. Papua New Guinea: INA, 2001.

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34

Bekh, G. V. Pravovoe regulirovanie kosvennykh nalogov v Ukraine: G.V. Bekh ; pod redakt︠s︡ieĭ N.P. Kucheri︠a︡venko. Kharʹkov: "Legas", 2003.

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35

Kudri︠a︡shova, E. V. Pravovye aspekty kosvennogo nalogooblozhenii︠a︡: Teorii︠a︡ i praktika. Moskva: Volters Kluver, 2006.

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36

Machado, Hugo de Brito, and Adriano Pinto. Tributação indireta no direito brasileiro. São Paulo, SP: Malheiros Editores, 2013.

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37

Ma. del Carmen Morón Pérez. El impuesto sobre la producción, los servicios y la importación de las ciudades autónomas: Análisis práctico y propuestas de reforma. Cizur Menor, Navarra: Thomson Reuters-Aranzadi, 2014.

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38

Hugo de Brito Machado Segundo. Repetição do tributo indireto: Incoerências e contradições. São Paulo, SP: Malheiros Editores, 2011.

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39

Ilonka, Raĭchinova, Kolchev Aleksandŭr, and Angelov Plamen, eds. Kosveni danŭt͡s︡i i mita. Sofii͡a︡: "Paks-99", 1998.

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40

Duff, David. Supplementary materials for income taxation. [Toronto: Faculty of Law, University of Toronto], 1997.

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41

Duff, David. Supplementary materials for income taxation. [Toronto: Faculty of Law, University of Toronto], 1996.

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42

Duff, David. Supplementary materials for income taxation. [Toronto: Faculty of Law, University of Toronto], 1996.

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43

Kaplow, Louis. On the undesirability of commodity taxation even when income taxation is not optimal. Cambridge, Mass: National Bureau of Economic Research, 2004.

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44

Kaplow, Louis. On the undesirability of commodity taxation even when income taxation is not optimal. Cambridge, MA: National Bureau of Economic Research, 2004.

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45

National Tax Research Center (Philippines) and Study Group on Asian Tax Administration and Research., eds. Direct and indirect taxation in selected countries in Asia and the Pacific. [Manila]: Study Group on Asian Tax Administration and Research, 1988.

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46

Aggarwal, Pawan K. Who pays the tax?: A study of incidence of indirect taxes in India. Delhi: Gayatri Publications, 1998.

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47

Madden, David. How does unemployment affect direct and indirect tax reform? Dublin: University College Dublin, Department of Economics, 1994.

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48

Keen, Michael. VAT, tariffs, and withholding: Border taxes and informality in developing countries. [Washington, D.C.]: International Monetary Fund, Fiscal Affairs Dept., 2007.

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49

Keen, Michael. VAT attacks! [Washington, D.C.]: International Monetary Fund, Fiscal Affairs Dept., 2007.

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50

Madden, David. Results from a preliminary investigation into the reform of indirect taxation in Ireland. Dublin: Department of Economics, University College Dublin.Centre for Economic Research, 1992.

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