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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.), 23-5.</ref>
<refname="">[http://www.ntanet.org/NTJ/61/3/ntj-v61n03p445-60-taxation-carried-interest-understanding.pdf] A. Viard, "The Taxation of Carried Interest: Understanding the Issues", ''National Tax Journal'', (Washington D.C.: September 2008) 445-460. </ref>
http://victorfleischer.com/wp-content/uploads/2009/12/Two-and-Twenty.pdf
