Reference

Emmanuelle Auriol, and Michael Warlters, Taxation Base in Developing Countries, Journal of Public Economics, vol. 89, n. 4: “Special Issue: Cornell - ISPE Conference on Public Finance and Development, April 2005, pp. 625–646.

Emmanuelle Auriol, and Michael Warlters, Taxation Base in Developing Countries, IDEI Working Paper, n. 292, July 2004.