ALBI, E. (2013), Reforma Fiscal, Civitas Thomson Reuters, Cizur Menor, Navarra.
AUERBACH, A.J. (2008), «Tax Reform in the Twenty-First Century», en J.W. DIAMOND y G.R. ZODROW (Eds.), Fundamental Tax Reform: Issues, Choices,...
BIRD, R.; MARTÍNEZ-VÁZQUEZ, J., y TORGLER, B. (2006), «Societal Institutions and Tax Effort in Developing Countries», en J. ALM, J. MARTÍNEZ-VÁZQUEZ...
BOADWAY, R. (2004), «The Dual Income Tax – An Overview», CESifo DICE Report 3/2004, Ifo Institute for Economic
Research, Múnich.
CANADIAN ROYAL COMMISSION ON TAXATION (1966), Report (Carter Report), Government Printer, Ottawa.
CNOSSEN, S. (2000), «Taxing Capital Income in the Nordic Countries: A Model for the European Union?», en S. CNOSSEN (Ed.),
Taxing Capital...
EUROPEAN COMMISSION (2013), European Economic Forecast. Autumn 2013, Bruselas.
FISHER, I. (1937), «Income in Theory and Income Taxation in Practice», Econometrica, 5: 1.
GASCÓN, J. (2013), Diagnóstico y Propuesta para una Reforma Fiscal, Funcas, Civitas Thomson Reuters, Cizur Menor, Navarra.
HEAD, J.G. (1970), «Henry Simons Regained: Report of the Canadian Royal Commission on Taxation», Finanzarchiv 29: 197.
HICKS , J.R. (1946), Value and Capital, Clarendon Press, Oxford.
INSTITUTE FOR FISCAL STUDIES (1978), The Structure and Reform of Direct Taxation (Meade Report), Allen and Unwin,
Londres.
INSTITUTE FOR FISCAL STUDIES (2011), Tax by Design: The Mirrlees Review, Oxford University Press, Oxford.
KALDOR, N. (1955), An expenditure Tax, Allen and Unwin, Londres.
KAY, J.A., y KING, M.A. (1986), The British Tax System, Oxford University Press, Oxford.
MCLURE, Jr., C.E., y ZODROW, G.R. (2009), «International prospects for ConsumptionBased Direct Taxes: A Guided Tour», en
J.G. HEAD y R. KREVER...
MINHAP (varios años), Presentación del Proyecto de Presupuestos Generales del Estado, Madrid.
SANZ, J.F., y ROMERO, D. (2013), «La Imposición Indirecta en España: Situación y Perspectivas de Reforma», en M. MARÍN, G. ELORRIAGA y J.F....
SIMONS , H.C. (1938), Personal Income Taxation, Chicago University Press, Chicago.
US TREASURY (1984), Tax reform for fairness, Simplicity and Economic Growth, Government Printing Office, Washington.
WHITE, D. (2009), «Income and Consumption Taxes in New Zealand», en J.G. HEAD y R. KREVER (Eds.), Tax Reform in the 21st
Century. A Volume...