9R. Findlay, S. Wellisz. Tax-Collection Costs, Public Welfare and the Predatory State [EB/OLJ. http://academic?commons. columbia. edu/catalog/ac, 116149, 2012-03-21. 被引量:1
10B. D. Lewis. Local Government Taxation an Analysis of Administrative Cost Inefficiency [J]. Bulletin of Indonesian Economic Studies, 2006, 42 (2). 被引量:1