1. Brooks, J. R. (2018). The definitions of income [interaktyvus], Georgetown University Law Center. Prieiga per internetą: http://dx.doi.org/10.2139/ssrn.2928972 [žiūrėta 2023-09-07].
2. Butler, G. (1996). Economic Benefit: Formulating a Workable Theory of Income Recognition [interaktyvus], Setton Hall Law Review. Prieiga per internetą: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3411650 [žiūrėta 2023-08-11].
3. Cooper, J. F. (1988). The Economic Benefit Doctrine: How an Unconditional Right to a Future Benefit Can Cause a Current Tax Detriment [Interaktyvus], Marquette Law Review. Prieiga per internetą: https://scholarship.law.marquette.edu/cgi/viewcontent.cgi?referer=&httpsredir=1&article=1796&context=mulr [žiūrėta 2023-08-11].
4. Dodge, J. M. (2013). Deconstructing the Haig-Simons Income Tax and Reconstructing It as Objective Ability-to-Pay ‹Cash Income› Tax [interaktyvus], Florida State University College of Law. Prieiga per internetą: https://ssrn.com/abstract=2245818 [žiūrėta 2023-09-16].
5. Graetz, J. M., Schenk H. D. (2009). Federal Income Taxation: Principles and Policies, 6th ed. Thompson reuters / Foundation press, New York.