| Reference: | 中文部分
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王淑惠（民國八十五年），「拉佛曲線分析－台灣綜合所得稅之實證研究」，碩士論文，國立政治大學財政研究所。
曾巨威（民國九十一年），各項租稅稅基侵蝕之全面檢討，行政院財政改革委員會委託研究計畫，台北：國立政治大學財政學系。
英文部分
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