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1

Fullerton, Don. Tax incidence. Cambridge, MA: National Bureau of Economic Research, 2002.

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2

Emes, Joel. Tax facts 12. Vancouver: Fraser Institute, 2001.

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3

Emes, Joel. Tax facts 11. Vancouver: Fraser Institute, 1999.

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4

Pipes, Sally. Tax facts 6: The Canadian consumer tax index and you. 6th ed. [Vancouver, B.C.]: Fraser Institute, 1988.

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5

Horry, Isabella. Tax facts 9. Vancouver, B.C., Canada: Fraser Institute, 1994.

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6

Horry, Isabella. Tax facts 8. Vancouver, B.C: Fraser Institute, 1992.

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7

Horry, Isabella. Tax facts 10. Vancouver, B.C: Fraser Institute, 1997.

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8

Pipes, Sally. Tax facts 5: The Canadian consumer tax index and you. 5th ed. [Vancouver, B.C.]: Fraser Institute, 1986.

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9

Ontario. Corporate Minimum Tax Working Group. Corporate minimum tax. Toronto: Fair Tax Commission, 1992.

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10

Ontario. Corporate Minimum Tax Working Group. Corporate minimum tax. Toronto: Fair Tax Commission, 1992.

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11

Horry, Isabella. Tax facts 7: The Canadian consumer tax index and you. 7th ed. Vancouver, Canada: Fraser Institute, 1990.

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12

Canada. Dept. of Finance. Tax fairness. [Ottawa]: Dept. of Finance Canada, 1997.

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13

Thirsk, Wayne R. Fiscal sovereignty and tax competition. [Kingston, Ont.]: Government and Competitiveness, School of Policy Studies, Queen's University, 1993.

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14

McLure, Charles E. VAT, income distribution, and tax incidence. [Washington, DC]: Development Research Department, World Bank, 1987.

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15

Marion, Justin. Fuel tax incidence and supply conditions. Cambridge, MA: National Bureau of Economic Research, 2011.

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16

Metcalf, Gilbert E. The distribution of tax burdens: An introduction. Cambridge, MA: National Bureau of Economic Research, 2002.

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17

Jarass, L. Wer soll das bezahlen?: Wege zu einer fairen und sachgerechten Besteuerung : Begrenzung der Belastungen für alle, Mindest-Belastung für die Grossen. Marburg: Metropolis, 2002.

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18

Polette, Josh. Distribution of effective marginal tax rates across the Australian Labour Force. Canberra, ACT, Australia: National Centre for Social and Economic Modelling, Faculty of Management, University of Canberra, 1995.

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19

Bluestone, Barry. Taxes in Massachusetts: Myth and reality. [Boston, Mass.]: John W. McCormack Institute of Public Affairs, University of Massachusetts at Boston, 1989.

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20

Meo, Giuseppe De. Incidenza tributaria nel centro-nord e nel Mezzogiorno d'Italia. Roma: Accademia nazionale dei Lincei, 1990.

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21

Xu, Weichu. Fu shui fu dan zhi guo ji bi jiao yan jiu. [Taipei]: Cai zheng bu fu shui gai ge wei yuan hui, 1989.

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22

Boutahlil-Bekkali, Saâdia. Le taux d'imposition marginal effectif au Maroc. Agdal, Rabat: Revue marocaine d'administration locale et de développement, 2002.

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23

Belhedi, Larbi. Les discriminations fiscales en droit français. Villeneuve d'Ascq: Presses universitaires du septentrion, 2002.

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24

Mann, Cynthia. Measure for measure: Evaluating Massachusetts revenue burdens. [Boston, Mass.]: Special Commission on Tax Reform, 1988.

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25

Organisation for Economic Co-operation and Development. Working Party on Tax Policy Analysis and Tax Statistics., ed. Tax burdens : alternative measures. Paris: Organisation for Economic Co-operation and Development, 2000.

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26

Foundation, Income Tax, ed. Tax incidence studies in India: A survey. Delhi: Indian Tax Foundation, 2001.

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27

Refaqat, Saadia. Social incidence of the general sales tax in Pakistan. [Washington, D.C.]: International Monetary Fund, 2003.

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28

Olson, Gary S. United States Department of Treasury tax reform proposal: An analysis and its potential impact on Michigan. Lansing, MI: Senate Fiscal Agency, 1985.

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29

Edreʻi, Yosef M. ʻAl beʻayat ʻodef neṭel mas ṿa-haramat mesekh sṭaṭuṭorit bi-feḳudat mas-hakhnasah. [Tel Aviv]: ha-Makhon le-meḥḳar ʻasaḳim be-Yiśraʼel, 1986.

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30

Foundation, Tax, ed. Tax burden by income class, 1986-1987. Washington, DC (1 Thomas Circle, N.W., Suite 500, Washington 20005): Tax Foundation, 1989.

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31

Eitan, Berglas, ed. Sugyot bi-reṿaḥah fisḳalit: Liḳrat reformah be-mas ha-yashir. Yerushalayim: ha-Merkaz le-ḥeḳer ha-mediniyut ha-ḥevratit be-Yiśraʼel, 1988.

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32

Corporate Management Tax Conference (1998 Toronto, Ont.). Business tax reform. Toronto: Canadian Tax Foundation, 1998.

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33

Fullerton, Don. Lifetime vs. annual perspectives on tax incidence. Cambridge, MA: National Bureau of Economic Research, 1991.

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34

Irene, David, ed. Retail sales tax, goods and services tax. Toronto, Ont: Fair Tax Commission, 1992.

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35

Warke, T. W. The incidence of the residential property tax. Sheffield: Sheffield University, School of Management, 1992.

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36

Lockwood, Ben. Tax incidence, market power, and bargaining structure. London: Birkbeck College, 1989.

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37

University of Maryland at College Park. Bureau of Governmental Research., ed. Maryland tax policy. College Park: Bureau of Governmental Research, School of Public Affairs, University of Maryland, 1991.

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38

Schwab, Robert M. The incidence of Maryland property, income, and sales taxes. [Annapolis, Md.]: The Commission, 1990.

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39

Gomułowicz, Andrzej. Przerzucalność podatku obrotowego w PRL. Poznań: Wydawn. Nauk. Uniwersytetu im. Adama Mickiewicza w Poznaniu, 1988.

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40

Mintz, Jack M., Brian J. Arnold, Kenneth J. McKenzie, and Heather Kerr. Tax policy in Canada. Toronto: Canadian Tax Foundation, 2012.

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41

Bourdette, Mary. The impact of federal taxes on poor families: A white paper. Washington, D.C: Children's Defense Fund, 1985.

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42

Porc̆a, Sanela. Tax structures and burdens in South Carolina and Southeastern States. [Clemson, S.C.]: Strom Thurmond Institute of Government and Public Affairs, Clemson University, 2005.

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43

Weber, Bruce A. Measure 1: Who would pay the taxes? Corvallis: Agricultural Experiment Station, Oregon State University, 1985.

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44

Anderson, Seligman Edwin Robert. Zu shui zhuan jia yu gui su. [Beijing: Beijing zhong xian tuo fang ke ji fa zhan you xian gong si, 2012.

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45

Anderson, Seligman Edwin Robert. Zu shui zhuan jia yu gui su. Beijing: Beijing zhong xian tuo fang ke ji fa zhan you xian gong si, 2007.

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46

Yitzhaki, Shlomo. ʻAl ʻaluto shel sheḳel mas. Yerushalayim: ha-Makhon le-meḥḳar kalkali be-Yiśraʼel ʻal-shem Moris Falḳ, 1998.

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47

David, Carey. Average effective tax rates on capital, labour and consumption. Paris: OECD, 2000.

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48

Kashin, V. A. Nalogovai͡a︡ "spravedlivostʹ". Moskva: Izd-vo polit. lit-ry, 1986.

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49

United States. Congress. Joint Committee on Taxation., ed. Methodology and issues in measuring changes in the distribution of tax burdens. Washington: U.S. G.P.O., 1993.

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50

institutt, Chr Michelsens. Lifting the veil of secrecy: Perspectives on international taxation and capital flight from Africa. Bergen, Norway: CMI, 2017.

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