A hybrid consumption-based direct tax proposed for Bolivia
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- Summers, Lawrence H, 1981. "Capital Taxation and Accumulation in a Life Cycle Growth Model," American Economic Review, American Economic Association, vol. 71(4), pages 533-44, September.
- Sarkar, Shounak & Zodrow, George R., 1993. "Transitional Issues in Moving to a Direct Consumption Tax," National Tax Journal, National Tax Association, vol. 46(3), pages 359-76, September.
- Charles E. Mclure, 1987. "The Value Added Tax," Books, American Enterprise Institute, number 725195, 6.
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