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Mitchell, Daniel J. (1997a). Flat-tax or Sales Tax? A Win-Win Choice for America. Washington, DC: Heritage Foundation. Digital document available on the Internet at www.heritage.org.
Flat Tax System
Altman, Daniel. "What If a Sales Tax Were the Only Tax?" The New York Times (17 Oct 2004), p. B5.
Taxation
Gilbert E. Metcalf, The National Sales Tax: Who Bears the Burden, last viewed: 13^thMay'04http://www.cato.org/pubs/pas/pa-289.html
State Taxes
Enos, Lori. "The Dark Side of E-Commerce." E-Commerce Times, www.e-commercetimes.com, March 27, 2000.
The Matrix: E-commerce
Hall, Robert. Rabushka, Alvin. (1983). Low Tax, Simple Tax, Flat Tax. New York: McGraw-Hill.
Flat Tax System
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