Karki, D., R. K. Dahal, G. Bhattarai, and L. Gnawali. “Structural Stability of the Relationship Between Indirect Taxes and Government Expenditure in Nepal: Implications for Fiscal Policy”. Journal of Business and Social Sciences Research, vol. 8, no. 1, July 2023, pp. 35-49, doi:10.3126/jbssr.v8i1.56582.