1. Ault, H.J. (1997), Comparative Income Taxation: A Structural Analysis, The Hague: Kluwer Law International.
2. Cordes, J.J., Ebel, R.D. and Gravelle, J.G. (Eds) (1999), The Encyclopedia of Taxation and Tax Policy, Washington, D.C: The Urban Institute Press.
3. Egginton, D., Forker, J. and Grout, P. (1993), ‘Executive and Employee Share Options: Taxation, Dilution and Disclosure’, Accounting and Business Research, Vol. 23(91), pp. 363–72.
4. Katz, A., and Mankiw, G. (1985), ‘How should Fringe Benefits Be Taxed?’, National Tax Journal, Vol. 48(1), pp. 37–46.
5. Macnaughton, A. (1992), ‘Fringe Benefits and Employee Expenses: Tax Planning and Neutral Tax Policy’, Contemporary Accounting Research, Vol. 9(1), pp. 113–37.