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Lukaszewicz, J.-P. - In: Revue de science financière 67 (1975) 2, pp. 315-341

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Mikesell, John L.; Blair, John P. - In: Public choice 16 (1973), pp. 44-50

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Neiger, D. - In: 34 Congrès International de Droit Financier et Fiscal …, (pp. 301-322). 1980

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Neufeld, John L. - In: Proceedings of the ... annual Conference on Taxation : … 68 (19XX), pp. 202-207

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Nichols, Donald R.; Fielitz, Bruce D. - In: Mississippi Valley journal of business and economics : … 8 (1973) 3, pp. 39-46

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Parsons, Ross W. - In: 34 Congrès International de Droit Financier et Fiscal …, (pp. 157-165). 1980

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Parker, Alfred - In: Public finance (1967), pp. 195-217

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Pardal, Francisco Rodrigues - In: 34 Congrès International de Droit Financier et Fiscal …, (pp. 355-369). 1980

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Pedersen, Erik - In: 34 Congrès International de Droit Financier et Fiscal …, (pp. 217-233). 1980

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O'Hara, James T. - In: National tax journal 29 (1976) 1, pp. 31-34

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