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2. Billings, R. Bruce.Detailed Analysis of Tax Exporting. Consultant Report. Hawaii Tax Review Commission, 1984.
3. Billings, R. Bruce.Detailed Analysis of Tax Pyramiding. Consultant Report. Hawaii Tax Review Commission, 1984.
4. Bowen, Richard L. and PingSun Leung.Evaluation of Tax Pyramiding and Exporting Through Means of an Input-Output Model. Consultant Report, Hawaii Tax Review Commission, 1984.
5. McClure, Charles E. ?The Interstate Exporting of State and Local Taxes: Estimates for 1962,?National Tax Journal. Vol. 20, March 1967, pp. 49?77.