43. ____________________ , "PLS, Firm Behavior and Taxation", unpublished, IRTI, 1412H.

1. 43. ____________________ , "PLS, Firm Behavior and Taxation", unpublished, IRTI, 1412H. 44. Al Mawardi, Abu al Hasan All bin Muhammad, (circa 450H), Al Ahkam al Sultaniyyah, Third ed., Mustafa al Babi al Halabi, Cairo 1973. 45. Al Misri, Rafiq, "Al Hasm al Zamani", unpublished paper, CRIE, 1987. 46.Musgrave, Richard A. and Peggy B., Public Finance in Theory and Practice MC Graw Hill, 1984. . 47. Al Nimr, Abd al Mun'im, "Sanadat al Istithmar", al Akhbar Newspaper, Cairo, 21-10- 1989. 48. Al Qaradawi, Yusuf, Fiqh al Zakah, Mu'assassat al Risalah, Amman, I972. 49. Al Qari, Mohammad Ali, "Sukuk al Batrol, Adat Maliyyah Badilah", CRIE, King Abdulaziz University, Jeddah 1412H. 50. Ibn Qudamah, Al Mughni, Dar al Kitab al Arabi, Cairo, 1972, V.5 51.Qureshi, Anwar Iqbal, Islam and the Theory of Interest, Ashraf Publications, Lahore, 2nd Ed., 1970. 52.Roth, Gabriel, The Private Provision of Public Services, EDI of the World Bank, Oxford University Press, 1987. 53. Siddiqi, M. N., "Interest Free Banking, Islamic Foundation, U.K., 1981. 54. "Public Expenditures in Islamic State", paper presented at the seminar on Fiscal Policy and Economic Development in Islam, organized by IIlE, International Islamic University, 1986. 55. ____________________ , "Public Borrowing in Early Islamic History", paper presented at the Third International Conference on Islamic Economics, Kuala Lumpur, January 1992. 85