Abbas W (2018). Broadening tax horizons. Khaleej Times. Available at:

View

Alimi RS (2013). Keynes' Absolute Income Hypothesis and Kuznets Paradox.

Alm J, El-Ganainy A (2013). Value-added taxation and consumption. International Tax and Public Finance 20(1):105-128.
Crossref

Al-Mulla A (2017). UAE VAT Laws. VATUAE.

Andrikopoulos AA, Brox JA, Georgakopoulos TA (1993). A short-run assessment of the effects of VAT on consumption patterns: the Greek experience. Applied Economics 25(5):617-626.
Crossref

Augestine BD (2016). GCC oil revenues are projected to be lower by $400 billion in 2016. Khaleej Times. Available at:

View

Daou J (2017). An introduction to Value Added Tax in the GCC. PWC.

D'Cuhna SD (2019). UAE and Saudi Arabia End Tax-Free Living, Roll Out 5% VAT as Oil Revenue Slump. Forbes.

Deaton A (2005). Measuring poverty in a growing world (or measuring growth in a poor world). Review of Economics and Statistics 87(1):1-19.
Crossref

Erbill LP (2001). The Modern VAT. Washington D.C: International Monetary Fund.

Freebairn J (1991). Some effects of a consumption tax on the level and composition of Australian saving and investment. Australian Economic Review 24(4):13-29.
Crossref

Friedman M (1957). The permanent income hypothesis. NBER Chapters. pp. 20-37.
Crossref

James K (2011). Exploring the origins and global rise of VAT. The VAT Reader (Tax Analysts) pp. 15-22.
Crossref

Kadir JB, Yusof ZB, Hassan MA (2016). Goods and services tax (GST) in Malaysia: Behind successful experiences. International Journal of Economic Perspectives 10(4):126-138.

Mohabbat KA, Wood J (1972). Permanent Income Hypothesis and the Demand for Durable Goods. Swiss Journal of Economics and Statistics 108(II):169-175.

Masoom A, Fazluz Z, Samaduzzaman M (2015). VAT Increase and Impact on Consumers' Consumption Habit. Asian Journal of Finance and Accounting 7(1):105-115.

Matsuzaki D (2003). The effects of a consumption tax on effective demand under stagnation. The Japanese Economic Review 54(1):101-118.
Crossref

Metcalf GE (1995). Value-added taxation: A tax whose time has come?. Journal of Economic Perspectives 9(1):121-140.
Crossref

Obiakor R, Kwarbai J, Okwu A (2015). Value Added Tax and Consumption Expenditure Behaviour of Households in Nigeria: An Empirical Investigation. International Review of Social Research 3(6):1-13.

Carroll RC (2010). The Macroeconomic Effects of an Add-on Value-Added Tax. Ernst and Young.

Saadi D (2018). Four GCC states need more time on VAT. Available at:

View

Terfa A, Ereso T (2017). Assessment of the effect of value added tax on consumption behavior: The case of Nekemte town, Wollega. EcoForum.

Ebiringa OT, Yadirichukwu E (2012). Analysis of tax formation and impact on economic growth in Nigeria. International Journal of Accounting and Financial Reporting 2(2):367
Crossref