共 4 条
- [1] ADMINISTRATIVE AND COMPLIANCE COSTS OF TAXATION - SANDFORD,C, GODWIN,M, HARDWICK,P BRITISH TAX REVIEW, 1990, (07): : 263 - 264
- [4] COST AND BENEFITS OF VAT - SANDFORD,C, GODWIN,M, HARDWICK,P, BUTTERWORTH,I BRITISH TAX REVIEW, 1982, (01): : 56 - 57