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1

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

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2

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

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3

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

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4

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

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5

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

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6

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

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7

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

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8

Stiglitz, Joseph E. Inequality and capital taxation. Stanford, Calif: Institute for Mathematical Studies in the Social Sciences, Stanford University, 1985.

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9

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

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10

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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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

Lim, Rogers Diane, ed. Who bears the lifetime tax burden? Washington, D.C: Brookings Institution, 1993.

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13

Joseph, Nju Atabongawung, and Theresia Afeanyi Azia, eds. The distribution of expenditure tax burden before and after tax reform: The case of Cameroon. Nairobi: African Economic Research Consortium, 2006.

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14

Gruber, Jonathan. The incidence of payroll taxation: Evidence from Chile. Cambridge, MA: National Bureau of Economic Research, 1995.

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15

Marshall, Blume, and Friend Irwin, eds. The structure and reform of the U.S. tax system. Cambridge, Mass: MIT Press, 1985.

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16

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

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17

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

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18

Shui shou fu dan de si ci fen pei lun: Jian lun shi chang jing ji shui shou gai ge de li lun ji chu = Theory on four distributions of tax burden. Jinan Shi: Jinan chu ban she, 2003.

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19

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

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20

Frank, Sammartino, Mitchell George J. 1933-, United States. Congressional Budget Office., and United States. Congress. Senate. Committee on Finance., eds. The changing distribution of federal taxes, 1975-1990. Washington, D.C: Congress of the United States, Congressional Budget Office, 1987.

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21

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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22

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

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23

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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24

Türkiye'de vergi yükü: (objektif ve sübjektif yönleriyle). Afyonkarahisar: Dora, 2013.

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25

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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26

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

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27

Allan, Ian J. Comparative tax burdens: Largest city in each state : federal, state, and local tax liabilities estimated for 1988. Washington, D.C. (1750 K St., N.W., Washington, D.C., 20036): Government Finance Research Center of the Government Finance Officers Association, 1987.

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28

Andreas, Oestreicher, ed. Common corporate tax base in the EU: Impact on the size of tax bases and effective tax burdens. Heidelberg: Physica-Verlag, 2012.

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29

Tillmann, Georg. Equity, incentives, and taxation. Berlin: Springer-Verlag, 1989.

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30

Making tax choices. Washington, D.C: Urban Institute Press, 1985.

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31

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

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32

Snyder, Lester B. Double take: Unequal taxation of equals. Lake Mary, Fla: Vandeplas Pub., 2007.

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33

Baltezore, James F. State-level tax equity in North Dakota in 1986. Fargo, N.D: Dept. of Agricultural Economics, Agricultural Experiment Station, North Dakota State University, 1988.

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34

Où va notre argent?: Une fiscalité pour les riches. Montréal, QC: Éditions Écosociété, 2006.

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35

Zhongguo shui fu gui su yan jiu: Zhongguo shuifu guisu yanjiu. Shanghai Shi: Shanghai cai jing da xue chu ban she, 2004.

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36

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

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37

Commission, Ontario Fair Tax. Fair taxation in a changing world: Report of the Ontario Fair Tax Commission : highlights. Toronto: Published by University of Toronto Press in cooperation with the Ontario Fair Tax Commission, 1993.

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38

Fair taxation in a changing world: Report of the Ontario Fair Tax Commission. Toronto: University of Toronto Press, 1993.

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39

Danziger, Sheldon. Tax reform, poverty, and inequality. [Madison]: University of Wisconsin, 1987.

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40

Schulemann, Olaf. Horizontale Gerechtigkeit und Einkommensbesteuerung. Frankfurt am Main: Lang, 2008.

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41

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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42

Commission to Study the Tax Structure of the State of Rhode Island. Commission to Study the Tax Structure of the State of Rhode Island: Report of interim findings. [Providence]: The Commission, 1992.

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43

Kim, Ki-sŏng. Nongŏp kwallyŏn seje kaesŏn yŏnʼgu. Sŏul Tʻŭkpyŏlsi: Hanʼguk Nongchʻon Kyŏngje Yŏnʼguwŏn, 1986.

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44

Gravelle, Jane. Who bears the burden of the corporate tax in the open economy? Cambridge, MA: National Bureau of Economic Research, 2001.

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45

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

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46

Brunner, Johann Kurt. Theory of equitable taxation: Normative foundation and distributive consequences of income taxation. Berlin: Springer-Verlag, 1989.

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47

France, St-Hilaire, and Economic Council of Canada, eds. Reforming capital income taxation in Canada: Efficiency and distributional effects of alternative options. [Ottawa]: Economic Council of Canada, 1987.

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48

Kansas. Governor's Tax Equity Task Force. Governor's Tax Equity Task Force: Report and research papers. [Topeka, Kan.?]: The Task Force, 1995.

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49

Churches' Center for Theology and Public Policy (Washington, D.C.), ed. Tax justice: Social and moral aspects of American tax policy. Lanham, MD: University Press of America, 1985.

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50

Chen, Duanjie. A quest for revenue and tax incidence in Uganda. [Washington, D.C.]: International Monetary Fund, IMF Institute, 2001.

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