Gutierrez, I. M., & Morala, R. O. (1997). Shifting the burden: Higher tax exemptions for wage earners. Philippine Collegian.
Chicago Style (17. basım) AtıfGutierrez, Ibarra M., ve Rachel O. Morala. "Shifting the Burden: Higher Tax Exemptions for Wage Earners." Philippine Collegian 1997.
MLA (9th ed.) AtıfGutierrez, Ibarra M., ve Rachel O. Morala. "Shifting the Burden: Higher Tax Exemptions for Wage Earners." Philippine Collegian, 1997.
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