Roshaiza Taha, Norsiah Ahmad, Wan Anisah Endut, and Saeed Rabea Ali Baatwah. “Tax Reform: Is It Welfare-Enhancing or Welfare-Reducing?”. International Journal of Business and Society 21, no. 3 (December 7, 2020): 1101–1112. Accessed January 10, 2025. https://unipub.unimas.my/ojs/index.php/IJBS/article/view/3314.