VAT rates and the UK tourism and leisure industry
SRC Wanhill - Tourism Economics, 1995
http://www.cabdirect.org/abstracts/19961804696.html


Tourism's taxing times: value added tax in Europe and Denmark
Thomas C. Jensen and Stephen Wanhill[/url],
[url=http://www.sciencedirect.com/science?_ob=ArticleURL&_udi=B6V9R-44C866T-7&_user=10&_coverDate=02%2F28%2F2002&_rdoc=1&_fmt=high&_orig=gateway&_origin=gateway&_sort=d&_docanchor=&view=c&_searchStrId=1688081902&_rerunOrigin=scholar.google&_acct=C000050221&_version=1&_urlVersion=0&_userid=10&md5=8a4ed0ca8705812b615ee103a9b7c47c&searchtype=a]http://www.sciencedirect.com/science?_ob=ArticleURL&_udi=B6V9R-44C866T-7&_user=10&_coverDate=02%2F28%2F2002&_rdoc=1&_fmt=high&_orig=gateway&_origin=gateway&_sort=d&_docanchor=&view=c&_searchStrId=1688081902&_rerunOrigin=scholar.google&_acct=C000050221&_version=1&_urlVersion=0&_userid=10&md5=8a4ed0ca8705812b615ee103a9b7c47c&searchtype=a


Taxes  and firm size
JL Zimmerman - Journal of Accounting and Economics, 1983
http://www.sciencedirect.com/science?_ob=ArticleURL&_udi=B6V87-45N4YRR-V&_user=10&_coverDate=12%2F31%2F1983&_rdoc=1&_fmt=high&_orig=gateway&_origin=gateway&_sort=d&_docanchor=&view=c&_searchStrId=1688082892&_rerunOrigin=scholar.google&_acct=C000050221&_version=1&_urlVersion=0&_userid=10&md5=d30cfba805c836fb626e57a51675c81b&searchtype=a


the Political economy of federalism india
MG Rao… - 2005 - Oxford University Press, USA

Tax Policy and reform in Asian countries Thailand's PersPective
S Sujjapongse - Journal of Asian Economics, 2005
http://www.sciencedirect.com/science?_ob=ArticleURL&_udi=B6W53-4HMNG22-2&_user=10&_coverDate=12%2F31%2F2005&_rdoc=1&_fmt=high&_orig=gateway&_origin=gateway&_sort=d&_docanchor=&view=c&_searchStrId=1688089523&_rerunOrigin=scholar.google&_acct=C000050221&_version=1&_urlVersion=0&_userid=10&md5=c585bf35710bd0b0bfb2dda4513c8384&searchtype=a


VAT design and energy trade:the case of Russia and Ukraine
CR Shiells - IMF Staff Papers, 2005
http://www.jstor.org/pss/30035950


十分感谢~~