@incollection{,
	
					
					
					8B415EDB76068C15BB17C847F54BD504
				,
	author={{Luciano S.Gule} and {Osaka University}},
	journal={{Global Journal of Human Social Sciences}},
	journal={{GJHSS}}2249-460X0975-587X10.34257/GJHSS,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}215110
}

@incollection{b0,
	
	
		,
	title={{Tax policy in Developing Countries: Looking Back -And Forward}}
		,
	author={{
			RWBahl
		} and {
			&RBird
		}}
		
	
	
		,
	journal={{National Tax Journal V}}
		
			2
			
			,
	year={2008}
		
	

}

@book{b1,
	
	
		,
	title={{Redistribution Via Taxation: The Limited Role of The Personal Income Tax in Developing Countries}}
		,
	author={{
			RMBird
		} and {
			&EZolt
		}}
		
		
			,
	year={2005}
			,
	publisher={Georgia State University Press}
			,
	address={Atlanta, Ga}
		
	

}

@incollection{b2,
	
	
		,
	title={{Optimal Tax Design and Enforcement with An Informal Sector}}
		,
	author={{
			RBoadway
		} and {
			MSato
		}}
		
	
	
		,
	journal={{American Economic Journal: Economic Policy}}
		
			1
			
			,
	year={2009}
		
	

}

@incollection{b3,
	
	
		,
	title={{Indirect Taxation in Developing Countries: A General Equilibrium Approach}}
		,
	author={{
			ALBovenberg
		}}
	
	
		,
	journal={{IMF Staff Papers}}
		
			34
			2
			
			,
	year={1987}
		
	

}

@incollection{b4,
	
	
		,
	title={{Distribution of the Estimates for Autoregressive Time Series with a Unit Root}}
		,
	author={{
			DADickey
		} and {
			WAFuller
		}}
		
	
	
		,
	journal={{Journal of the American Statistical Association}}
		
			74
			
			,
	year={1979}
		
	

}

@book{b5,
	
	
		,
	title={{The Allure of Value Added Tax. Finance and Development Quarterly Magazine of IMF}}
		,
	author={{
			LMEbrill
		} and {
			JKeen
		} and {
			VBodin
		} and {
			Summers
		}}
		
		
		
		
			,
	year={2002}
			39
		
	

}

@incollection{b6,
	
	
		,
	title={{Analyse de L'incidence d'une TVA Imparfaite à L'aide d'un Modèle Calculable d'Equilibre Général: Application au cas Camerounais}}
		,
	author={{
			CAEmini
		}}
	
	
		,
	journal={{Cahier de Recjerche CREFA}}
		
			0006
			,
	year={2000}
		
		
			Université de Laval
		
	

}

@incollection{b7,
	
	
		,
	title={{On selective indirect tax reform in developing countries}}
		,
	author={{
			MSEmran
		} and {
			JEStiglitz
		}}
		
	
	
		,
	journal={{Journal of Public Economics}}
		
			89
			4
			
			,
	year={2005}
		
	

}

@incollection{b8,
	
	
		,
	title={{Cointegration and Error-Correction: Representation, Estimation, and Testing}}
		,
	author={{
			RFEngle
		} and {
			CWGranger
		}}
		
	
	
		,
	journal={{Econometrica}}
		
			55
			2
			
			,
	year={1987}
		
	

}

@incollection{b9,
	
	
		,
	title={{Progressivity of Value Added Tax in Developing Countries: Empirical Evidence from Bangladesh}}
		,
	author={{
			NFaridy
		} and {
			TSarker
		}}
		
	
	
		,
	journal={{Asia-Pacific Tax Bulletin}}
		
			17
			
			,
	year={2011}
		
	

}

@incollection{b10,
	
	
		,
	title={{Modeling Valueadded Tax in the Presence of Multi-production and Differentiated Exemptions}}
		,
	author={{
			JAGiesecke
		} and {
			TNhi
		}}
		
	
	
		,
	journal={{Journal of Asian Economics}}
		
			21
			2
			
			,
	year={2010}
		
	

}

@incollection{b11,
	
	
		,
	title={{Exemption Versus Zero Rating: A Hidden Problem of VAT}}
		,
	author={{
			PGottfried
		} and {
			WWiegard
		}}
		
	
	
		,
	journal={{Journal of Public Economics}}
		
			46
			3
			
			,
	year={1991}
			,
	publisher={Elsevier}
		
	

}

@incollection{b12,
	
	
		,
	title={{Spurious Regressions in Econometrics}}
		,
	author={{
			CWGranger
		} and {
			PNewbold
		}}
		
	
	
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	journal={{Journal of Econometrics}}
		
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			2
			
			,
	year={1974}
			,
	publisher={Elsevier}
		
	

}

@book{b13,
	
	
		,
	title={{Using Cointegration Analysis in Econometric Modelling}}
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	author={{
			RHarris
		}}
		
			,
	year={1995}
			,
	address={London Prentice Hall}
		
	

}

@book{b14,
	
	
		,
	title={{Owning Development: Taxation to Fight Poverty}}
		,
	author={{
			DIntriago
		}}
		
			,
	year={2011}
			,
	publisher={Oxfam Research}
			,
	address={Oxford}
		
	

}

@incollection{b15,
	
	
		,
	title={{Maximum Likelihood and Inference on Cointegration: with Applications to The Demand for Money}}
		,
	author={{
			SJohansen
		} and {
			KJuselius
		}}
		
	
	
		,
	journal={{Oxford Bulletin of Economics and Statistics}}
		
			52
			2
			
			,
	year={1990}
		
	

}

@incollection{b16,
	
	
		,
	title={{Statistical analysis of cointegrating vectors}}
		,
	author={{
			SJohansen
		}}
	
	
		,
	journal={{Journal of Economic Dynamics and Control}}
		
			12
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			,
	year={1988}
		
	

}

@incollection{b17,
	
	
		,
	title={{VAT, Tariffs, and Withholding: Border Taxes and Informality in Developing Countries}}
		,
	author={{
			MKeen
		}}
	
	
		,
	journal={{Journal of Public Economics}}
		
			92
			
			,
	year={2008}
		
	

}

@incollection{b18,
	
	
		,
	title={{The Value-Added Tax: Its Causes and Consequences}}
		,
	author={{
			MKeen
		} and {
			BLockwood
		}}
		
	
	
		,
	journal={{Journal of Development Economics}}
		
			92
			2
			
			,
	year={2007}
		
	

}

@book{b19,
	
	
		,
	author={{
			GSMaddala
		} and {
			IKim
		}}
		
		,
	title={{Unit Roots, Cointegration, and Structural Change}}
				Cambridge
		
			,
	publisher={Cambridge University Press}
			,
	year={1998}
		
	

}

@book{b20,
	
	
		,
	title={{Revenue Statistics in Africa}}
		,
	author={{
			AucOecd
		} and {
			Ataf
		}}
		
		
			,
	year={2020. 2020}
			,
	publisher={OECD Publishing}
			,
	address={Paris}
		
	

}

@incollection{b21,
	
	
		,
	title={{O Sistema De Iva Em Moçambique: Adoção E Características Gerais}}
		,
	author={{
			CCPalma
		}}
	
	
		,
	journal={{Nomos: Revista. do Programa Pós-Graduação em}}
		
			,
	year={2015}
		
	

}