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4. Salanie (2003) – chapters 1 and 2

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Kay (1990)

8. James & Nobes (1998) – chapters 2, 8 and 12

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OECD (2007), Taxing Wages 2005-2006

9. European Commission (2007), VAT Rates Applied in the Member States of the European Community, DOC/2137/2007 – EN: http://ec.europa.eu/taxation_customs/resources/documents/taxation/vat/how_vat_works/rates/vat_rates_en.pdf

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http://www.oecd.org/topic/0,2686,en_2649_33745_1_1_1_1_37427,00.html

http://ec.europa.eu/taxation_customs/index_en.htm

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