
http://www.oecd-ilibrary.org/docserver/download/5jlv2jhfnt48-en.pdf?expires=1494939516&id=id&accname=guest&checksum=08592067325A17BFB82AC6F6E15110B2

https://www.veblen-institute.org/Editorial-Assumer-l-impot

https://www.strath.ac.uk/media/1newwebsite/departmentsubject/strathclydebusinessschool/fraserofallander/FEC_Vol_41_No_2.pdf