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- [8] Distinction Between Wholesale and Retail for Sales Taxation in North Carolina TAX MAGAZINE, 1934, 12 (08): : 421 - +
- [9] Retail sales taxation: relation to business and consumers, an administrative problems AMERICAN ECONOMIC REVIEW, 1939, 29 (01): : 192 - 193
- [10] Issues in the taxation of housing under a national retail sales tax 90TH ANNUAL CONFERENCE ON TAXATION, PROCEEDINGS, 1998, : 418 - 423