APA ציטוט

Gutierrez, I. M., & Morala, R. O. (1997). Shifting the burden: Higher tax exemptions for wage earners. Philippine Collegian.

Chicago Style (17th ed.) Citation

Gutierrez, Ibarra M., and Rachel O. Morala. "Shifting the Burden: Higher Tax Exemptions for Wage Earners." Philippine Collegian 1997.

ציטוט MLA

Gutierrez, Ibarra M., and Rachel O. Morala. "Shifting the Burden: Higher Tax Exemptions for Wage Earners." Philippine Collegian, 1997.