References
- Crivelli, E., and S. Gupta. 2016. “Does Conditionality in IMF-Supported Programs Promote Revenue Reform?” International Tax and Public Finance 23 (3): 550–579. doi:10.1007/s10797-015-9379-7.
- Ebrill, L., J.-P. Bodin, M. Keen, and V. Summers. 2001. The Modern VAT. Washington, DC: International Monetary Fund.
- Keen, M. 2013. “The Anatomy of the VAT.” National Tax Journal 66 (2): 423–446. doi:10.17310/ntj.2013.2.00.