• Ainsworth, Richard Thompson (2008) MTIC (Carousel) Fraud: twelve ways forward; Two ways ?preferred? ? Has the technology-based administrative solution been rejected? Boston Univ. School of Law Working Paper No. 08-10
  • Ainsworth, Richard Thompson (2006) Carousel Fraud in the EU: A Digital VAT Solution Tax Notes International, paper No. 06-23, p. 443-48
  • European Commission (2011) Taxation trends in the European Union European Commission
  • OECD (2010) Taxation of SMEs. Key Issues and Policy Considerations OECD, Paris.
  • Brys, B. (2010) Making Fundamental Tax Reform Happen Making Reform Happen. Lessons from OECD Countries, OECD, Paris.


Não foi definida bibliografia secundária