1. Abramovsky, L., Phillips, D., Warwick, R. (2017) Redistribution, efficiency and the design of vat: a review of the theory and literature; Ifs Briefing Note BN212. The Institute for Fiscal Studies.
2. Asquith, R. (2021) 2021 Global VAT & GST rate changes. Avalara. 〈https://www.avalara.com/vatlive/en/vat-news/2021-global-vat-rate-changes.html〉.
3. Tax Harmonization in Europe: Moving Forward;Bénassy-Quéré;Notes Délután Conseil Danalyse Economique,2014
4. Borselli, F. (2011) Organised VAT Fraud: Features, Magnitude, Policy Perspectives. Occasional Paper No. 106. Bank of Italy.
5. The EU self-surplus puzzle: An indication of VAT fraud?;Braml;International Tax and Public Finance in Press,2021