Coba jelasin Lihat pula dari Pajak pertambahan nilai dong

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Bird, Richard M. and P.-P. Gendron .2000. “CVAT, VIVAT and Dual VAT; Vertical ‘Sharing’ and Interstate Trade,” International Tax and Public Finance, 7: 753–61.

Keen, Michael and S. Smith .2000. “Viva VIVAT!” International Tax and Public Finance, 7: 741–51.

Keen, Michael and S. Smith .1996. "The Future of Value-added Tax in the European Union," Economic Policy, 23: 375–411.

McLure, Charles E. (1993) "The Brazilian Tax Assignment Problem: Ends, Means, and Constraints," in A Reforma Fiscal no Brasil (São Paulo: Fundaçäo Instituto de Pesquisas Econômicas).

McLure, Charles E. 2000. “Implementing Subnational VATs on Internal Trade: The Compensating VAT (CVAT),” International Tax and Public Finance, 7: 723–40.

Muller, Nichole. 2007. Indisches Recht mit Schwerpunkt auf gewerblichem Rechtsschutz im Rahmen eines Projektgeschäfts in Indien, IBL Review, VOL. 12, Institute of International Business and law, Germany. Law-and-business.de

Muller, Nichole. 2007. Indian law with emphasis on commercial legal insurance within the scope of a project business in India. IBL Review, VOL. 12, Institute of International Business and law, Germany.

MOMS, Politikens Nudansk Leksikon 2002, ISBN 87-604-1578-9

OECD. 2008. Consumption Tax Trends 2008: VAT/GST and Excise Rates, Trends and Administration Issues. Paris: OECD.

Serra, J. and J. Afonso. 1999. “Fiscal Federalism Brazilian Style: Some Reflections,” Paper presented to Forum of Federations, Mont Tremblant, Canada, October 1999.

Sharma, Chanchal Kumar 2005. Implementing VAT in India: Implications for Federal Polity. Indian Journal of Political Science, LXVI (4): 915–934. [ISSN: 00019-5510] SSRN.com

Sukardji Untung, Pajak Pertambahan Nilai, PPN, edisi revisi 2015. Rajawali Press, 2015. Jakarta.

Shome, Parthasarathi and Paul Bernd Spahn (1996) "Brazil: Fiscal Federalism and Value Added Tax Reform," Working Paper No. 11, National Institute of Public Finance and Policy, New Delhi

Silvani, Carlos and Paulo dos Santos (1996) "Administrative Aspects of Brazil's Consumption Tax Reform," International VAT Monitor, 7: 123–32.

Tait, Alan A. (1988) Value Added Tax: International Practice and Problems (Washington: International Monetary Fund).