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Graetz, M. (2008-01-21). Tax Great Wealth but Protect Farmers and Small Businesses. In 100 Million Unnecessary Returns: A Simple, Fair, and Competitive Tax Plan for the United States. : Yale University Press. Retrieved 30 Jun. 2022, from https://yale.universitypressscholarship.com/view/10.12987/yale/9780300122749.001.0001/upso-9780300122749-chapter-9.

Graetz, Michael J. "Tax Great Wealth but Protect Farmers and Small Businesses." 100 Million Unnecessary Returns: A Simple, Fair, and Competitive Tax Plan for the United States. : Yale University Press,  31. Yale Scholarship Online. Date Accessed 30 Jun. 2022 <https://yale.universitypressscholarship.com/view/10.12987/yale/9780300122749.001.0001/upso-9780300122749-chapter-9>.

Graetz, Michael J. "Tax Great Wealth but Protect Farmers and Small Businesses." In 100 Million Unnecessary Returns: A Simple, Fair, and Competitive Tax Plan for the United States. Yale University Press, 2008. Yale Scholarship Online, 2013. doi: 10.12987/yale/9780300122749.003.0009.

Graetz MJ. Tax Great Wealth but Protect Farmers and Small Businesses. In: 100 Million Unnecessary Returns: A Simple, Fair, and Competitive Tax Plan for the United States. Yale University Press; 2008. https://yale.universitypressscholarship.com/view/10.12987/yale/9780300122749.001.0001/upso-9780300122749-chapter-9. Accessed June 30, 2022.