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
Freeman, G.R. & Smith, D.A. (1992, April). Accounting for income taxes - SFAS 109 (Statement of Financial Accounting Standards). The CPA Journal Online. Retrieved August 20, 2005, from http://www.cpaj.com.
Accounting for Income Taxes
Hoffman, Smith & Willis. 2003. Individual Income Taxes South Western. Ohio
Death and Taxes
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