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<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>
 
http://www.investopedia.com/ask/answers/121614/what-difference-between-hedge-fund-and-private-equity-fund.asp
<ref name = "bell">[http://www.bankrate.com/finance/taxes/capital-gains-tax-rates-1.aspx] K. Bell, 'A look at long-term capital gains tax rates', ''Bankrate.com'', (New York City: April 2016) </ref>
<ref name = "taxbracket">[http://taxfoundation.org/article/2016-tax-brackets] K.Pomerleau, '2016 Tax Brackets', ''Tax Foundation'', (Washington D.C.: October 2015) </ref>
 
https://www.fas.org/sgp/crs/misc/RS22689.pdf
<ref name = "gilson">[http://poseidon01.ssrn.com/delivery.php?ID=348094069068097094119089120112004024054087061054024018026092001024067007096126013011014037019082006125120095096037013030043064065100012004082097077088071121070043086031006071066117117091087085111069104075106102002127095082006102088108080070004&EXT=pdf] R. Gilson, 'Engineering a Venture Capital Market: Lessons from the American Experience', ''Standford Law School'', (Stanford: November 2002) </ref>
[http://www.investopedia.com/ask/answers/121614/what-difference-between-hedge-fund-and-private-equity-fund.asp| 6] What is the difference between a hedge fund and a private equity fund?
 
[https://www.fas.org/sgp/crs/misc/RS22689.pdf| 7]Taxation of Hedge Fund and Private Equity Managers]
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