12.Alan J.Auerbach and Roger H.Gordon, Taxation of Financial Services under a VAT.American Economic Review, Vol.92, No.2, 2002.
[13]
13.Donald J.Rousslang, Should Financial Services Be Taxed under a Consumption Tax? National Tax Journal, Vol.55, No.2,2002.
[14]
14.Ernst and Young, Value-Added Taxes: A Study of Methods of Taxing Financial and Insurance Services.Brussels:European Commission, 1998.
[15]
15.Glenn P.Jenkins and Rup Khadka,Value-added Policy and Implementation in Singapore, IBFD, VAT Monitor,Vol.9, No.2, 1998.
[16]
16.Harry Grubert and James Mackie, Must Financial Services Be Taxed under a Consumption Tax? National Tax Journal, Vol.53, No.1,2000.
[17]
17.International Monetary Fund, Taxing the Financial Sector: Concept, Issue and Practices.December 2003.
[18]
18.OECD,Indirect Tax Treatment of Financial Services and Instruments.Report of the OECD, 22Oct., 1998.
[19]
19.Rita dela Feria and Michael Walpole, Options for Taxing Financial Supplies in Value Added Tax: EU VAT and Australian GST Models Compared, Oxford University Centre for Business Taxation, Working Paper, WP 08/18, 2008.
[20]
20.Poddar S., M.English, Taxation of Financial Services under a Value-added Tax: Applying the Cash-flow Approach.National Tax Journal, Vol.50, No.3, 1997.
[21]
21.William Jack, The Treatment of Financial Services under a Broad-Based Consumption Tax.National Tax Journal,Vol.53, No.4, 2000.
