Shaffer, Mark E.; Turley, Gerard(National University of Ireland, Galway, 2000)
Shaffer, M. E., Turley G. (2000) "Effective versus Statutory Taxation: Measuring Effective Tax Administration in Transition Economies" (Working Paper No. 0050) Department of Economics, National University of Ireland, Galway.
Turley, Gerard(National University of Ireland, Galway, 2001)
Turley, G. (2001) "Tax, transition, and the State: the Case of Russia" (Working Paper No. 0052) Department of Economics, National University of Ireland, Galway.