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41. Fiscal Devaluation and Fiscal Consolidation: The VAT in Troubled Times. (2012). de Mooij, Ruud ; Keen, Michael.
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42. The Costs of VAT: A Review of the Literature. (2012). Barbone, Luca ; Bird, Richard M. ; Vazquez-Caro, Jaime .
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44. Organised VAT fraud: features, magnitude, policy perspectives. (2011). Borselli, Fabrizio.
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