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1

Value added sales management: A manager's guide to creating the value added sales culture. Motivation Press, 1993.

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2

Canada. Dept. of Finance. Harmonized sales tax: Technical paper. Dept. of Finance, 1996.

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3

Pasha, Hafiz A. Broad-basing of the GST: The strategy for transition. Social Policy and Development Centre, 1999.

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4

Quebec (Province). Ministère des finances. Appendix to the Minister's statement concerning the administration of the GST and the reform of consumption taxes in Québec. Gouvernement du Québec, Ministère des finances, 1990.

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5

Porez na dodanu vrijednost. Savez računovodstvenih i financijskih radnika Hrvatske, 1992.

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6

Frank, James G. Opening remarks on the federal goods and services tax: Economic impact & implications : the transition period, 1991-1993. Conference Board of Canada, 1989.

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7

Bird, Richard Miller. Where do we go from here?: Alternatives to the GST. The Centre, 1994.

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8

Smart, Michael. Lessons in harmony: What experience in the Atlantic Provinces shows about the benefits of a harmonized sales tax. C.D. Howe Institute, 2007.

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9

Due, John Fitzgerald. The choice between a value added tax and a retail sales tax. College of Commerce and Business Administration, University of Illinois at Urbana-Champaign, 1985.

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10

Ammundsen, Vicki. Australian GST for New Zealand businesses. Edited by Muir Rodger and CCH New Zealand Limited. CCH New Zealand, 2003.

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11

Bickley, James M. A value-added tax contrasted with a national sales tax. Congressional Research Service, Library of Congress, 2001.

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12

Bickley, James M. A value-added tax contrasted with a national sales tax. Congressional Research Service, Library of Congress, 2001.

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13

Bickley, James M. A value-added tax contrasted with a national sales tax. Congressional Research Service, Library of Congress, 2001.

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14

Bickley, James M. A value-added tax contrasted with a national sales tax. Congressional Research Service, Library of Congress, 2001.

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15

Bickley, James M. A value-added tax contrasted with a national sales tax. Congressional Research Service, Library of Congress, 2003.

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16

Bickley, James M. A value-added tax contrasted with a national sales tax. Congressional Research Service, Library of Congress, 1992.

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17

Bickley, James M. A value-added tax contrasted with a national sales tax. Congressional Research Service, Library of Congress, 1998.

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18

Bickley, James M. A value-added tax contrasted with a national sales tax. Congressional Research Service, Library of Congress, 2003.

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19

Bickley, James M. A value-added tax contrasted with a national sales tax. Congressional Research Service, Library of Congress, 2002.

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20

Bickley, James M. A value-added tax contrasted with a national sales tax. Congressional Research Service, Library of Congress, 2000.

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21

Bickley, James M. A value-added tax contrasted with a national sales tax. Congressional Research Service, Library of Congress, 2004.

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22

Bickley, James M. A value-added tax contrasted with a national sales tax. Congressional Research Service, Library of Congress, 2001.

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23

Reilly, Thomas P. Value-added sales management: A guide for salespeople and their managers. Contemporary Books, 1993.

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24

The VAT reader: What a federal consumption tax would mean for America. Tax Analysts, 2011.

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25

Kinder, Jack. Secrets of successful insurance sales: How to master the "value added" approach to consultative sales. Dodd, Mead, 1988.

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26

Value added tax: Experiences of India and other countries. 3rd ed. Gayatri Publications, 2001.

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27

Bickley, James M. Value-added tax: Tax bases and revenue yields. Congressional Research Service, Library of Congress, 1991.

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28

Seggebruch, Friedrich. Verarbeitungsklauseln in kritischer Zeit vor Konkurseröffnung. Verlag Dr. Kovač, 1991.

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29

Terra, B. J. M. Sales taxation: The case of value added tax in the European community. Kluwer Law and Taxation Publishers, 1988.

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30

Indonesia. Law on Value Added Tax and Sales Tax: With footnotes and elucidations. Indonesia, National Development Information Office, 1996.

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31

(firm), Ryan. Value-added taxation in Canada: GST, HST and QST. 3rd ed. CCH Canadian, 2009.

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32

Bickley, James M. Value added tax: Concepts, policy issues, and OECD experiences. Novinka Books, 2003.

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33

Iqbal, Mahmood. Value-added tax: A review of options for sales tax in Canada. Conference Board of Canada, 1995.

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34

Iqbal, Mahmood. Value-added tax: A review of options for sales tax in Canada. Conference Board of Canada, 1995.

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35

Setalvad, Atul Motilal. Law of sales and principles of VAT. LexisNexis Butterworth Wadhwa Nagpur, 2009.

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36

Murphy, Chris. Payroll tax: Is it as good as a VAT or as bad as sales tax? : report. Australian Chamber of Commerce and Industry, 1998.

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37

Margairaz, André. La fiscalité rénovée: Réflexion sur l'impôt direct, l'impôt sur le chiffre d'affaire (Icha) et la taxe sur la valeur ajoutée (TVA). Margairaz, 1991.

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38

Systems of general sales taxation: Theory, policy and practice. Wolters Kluwer Law & Business, 2009.

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39

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

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40

Ramzan, Gillani S. M., and National Advisory Forum, eds. READ sales tax law & practice: Manual of sales tax, VAT & Federal excise. National Advisory Forum, 2011.

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41

Commission, Ontario Fair Tax. Retail sales tax/goods and services tax: Working Group report. Fair Tax Commission, 1992.

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42

Rüping, Heike. Die Umsatzsteuer-Nachschau nach [Paragraph] 27b UStG. P. Lang, 2008.

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43

Haq, Ikramul. S. A. Salam's complete sales tax law: With rules, notifications, general orders circulars, circular letters & latest amendments. 2nd ed. S.A. Salam Publications, 1999.

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44

Máximo De la Peña Riquelme. Las transferencias de bienes y derechos afectas al IVA. Editorial Jurídica de Chile, 1993.

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45

Rüping, Heike. Die Umsatzsteuer-Nachschau nach [Paragraph] 27b UStG. P. Lang, 2008.

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46

Kägi, Kalle. Käibemaks. Äripäeva Kirjastus, 2007.

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47

Richard, Thornton. Q & A on GST in Malaysia: Tax made easy through everyday conversations. Sweet & Maxwell, 2015.

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48

Ottawa (Ont.). Dept. of Finance. Draft regulations and legislation relating to the HST and GST. Dept. of Finance, 1997.

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49

Chae-ho, Chŏng. Puga kach'ise konggŭp changso kyŏlchŏng kwa kwase pangbŏp e taehan pigyo yŏn'gu: Muhyŏng chasan kwa yongyŏk ŭi konggŭp ŭl chungsim ŭro. Han'guk Chose Chaejŏng Yŏn'guwŏn, 2013.

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50

Chile. Ley sobre impuesto a las ventas y servicios: D.L. no. 825 : texto actualizado. Lex Nova Ediciones, 2003.

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