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<ref name="taxpolicycenter">[http://www.taxpolicycenter.org/briefing-book/what-carried-interest-and-how-should-it-be-taxed] 'What is carried interest, and how should it be taxed?', ''Tax Policy Center'',(Washington D.C.), </ref>
<ref name="fleischer">[http://victorfleischer.com/wp-content/uploads/2009/12/Two-and-Twenty.pdf] V. Fleischer, 'Two and Twenty: Taxing Partnership Profits in Private Equity Funds',''New York University Law Review'', (New York City: April 2008) </ref>
<ref name = "cbo">[https://www.cbo.gov/budget-options/2013/44804] 'Tax Carried Interest as Ordinary Income', ''Congressional Budget Office'', (Washington D.C.: November 2013) </ref>
