Allan, Charles M. <br/><br/>
The theory of taxation / 
by Charles M. Allan 
 - Harmondsworth :  Penguin,  1971 
 - 206 p. ;  18 cm. 
<br/><br/>p. 189-192. 
<br/><br/><label>ISBN: </label>014080207X 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Taxation