Barker, R. 2005. Budget 2005 and SMEs. 20 May. Available at: http://www.beehive.govt.nz/Print/PrintDocument.aspx?DocumentID=23256 (Accessed on 1 September 2005).
Berry, A. B., Von Blottnitz, M., Cassim, A., Rajaratnam, B. & Van Seventer, D.E. 2002. The Economics of SMMEs in South Africa. December. Trade and Industrial Policy Strategies (TIPS).
Bird, R.M. & Zolt, E.M. 2003. Introduction to Tax Policy Design and Development. Draft prepared for a course on Practical Issues of Tax Policy in Developing Countries, World Bank, April 28-May 1, 2003. World Bank: Washington D.C.
Dagut, S. 2005. Personal Communication. Research manager, SBP, Johannesburg. 26 August 2005.
Sandford, C., Godwin, M. & Hardwick, P. 1989. Administrative and Compliance Costs of Taxation. Fiscal Publications: Perrymead.