| Reference: | 參考文獻
一、中文部分
1.于明宜，「地下經濟面面觀」，台北市銀月刊，第十一卷第三期，民國六十九年三月二十五日出版。
2.王建煊，租稅法，（台北：文笙書局，民國六十九年八月）。
3.王建煊、陳義，「假帳成因與防止辦法之研究」，財稅研究，第四卷第八期，民國六十一年八月。
4.王政一、潘明正譯，個人所得稅，（台北：財政部財稅人員訓練所，民國六十三年八月）。
5.王順意，所得間接證明方法之研究，（政大財政研究所碩士論文，民國六十六年七月）。
6.李金桐，「我國所得稅制度的商榷」，財稅研究，第四卷第七期，民國六十一年七月。
7.________「所得稅個人稅額提高的社會效果」，中國經濟評論，第二十三期，民國六十二年一月二十四日。
8.陳文龍，「改進我國所得稅制的商榷」，中國經濟評論，第四期，民國五十九年三月。
9.陳水雲，「從速提高計程車司機素質」，交通安全，民國七十一年二月。
10.張兆順，我國統一發票制度之研究，（政大財政研究所碩士論文，民國六十五年五月）。
11.黃瑞春，個人所得稅寬免額訂定問題之研究，（政大財政研究所碩士論文，民國六十八年六月）。
12.郭吉松，「利息及股利所得之定額免稅問題」，國民金融，第二卷第五期，民國七十年七月十五日。
13.彭清明，我國執行業務所得課稅問題之研究，（政大財政研究所碩士論文，民國六十五年六月）。
14.錢釧燈，台灣地下經濟之研究，（台大經濟研究所碩士論文，民國七十年六月）。
15.________，「台灣地下經濟之研究」，台銀季刊，第三十二卷第四期。
16.益世雜誌，第十七期，民國七十一年二月，第20-43頁。
英文部分：
1. Aaron , Henry , “What is a Comprehensive Tax Base Anyway ? ,“ National Tax Journal , vol. 22 , No.4 , Dec. 1969 , pp.543-49.
2. Allingham M. G. & Sandmo , A., “Income Tax Evasion:A Theoretical Analysis ,“ Journal of Public Economics ( 1972 ), pp.323-328.
3. Bittker , Boris I., “A” Comprehensive Tax Base” As A Goal of Income Tax Reform,“ Harvard Law Review , vol.80, No. 5,Mar. 1967, pp.925-85.
4. Break , G.F. & Pechman , J.A., Federal Tax Reform, (Washington D.C. : The Brookings Institution) , 1975.
5. Goode, Richard, The Individual Income Tax, (Washington D.C. : The Brookings Institution) ,1976.
6. Gutmann, Peter M. “ The Subterranean Economy ,“ Financial Analysts Journal Nov./ Dec. (1979, pp26-27.
7.________,“Taxes and the Supply of National Output,“ Financial Analysts Journal , Nov. / Dec., 1979, pp. 64-66.
8. Haig, Robert M., “The Concept of In come-Economic and Legal Aspects ,“ The Federal Income Tax , (Columbia University press, 1921).
9. Harberger, A.C., “Efficiency Effects of Taxes on Income from Capital.“ in M. Krzyzaniak (ed.) , Effects of corporation Income Taxation, (Wayne State University press, Detroit, 1966).
10. Herschel, F. J., “Tax Evasion and its Measurement in Developing Countries,“ Public Finance , No.3/1978, pp.232-68.
11. Ishi, Hiromitsu, “Individual Income Tax Erosion by Income class in Japan,“ Public Finance Quarterly, Vol.7, No.3,July 1979, pp.30.
12. Mansfield, C.Y., “Elasticity and Buoyance of a Tax System : A Method Applied to Paraguay ,“ IMF Staff papers, Vol. 19,No. 2, July 1972, pp. 425-43.
13. Musgrave, Richard A., “ In Defense of an Income Concept ,“ Harvard Law Review, vol. 81, No. 1, Nov. 1967, pp.44-62.
14. pechman , J,A., Comprehensive Income Taxation ( Washington D.C. : The Brookings Institution ).
15. ________, Federal Tax policy , (Washington D.C. : The Brookings Institution, 1977).
16. ________, “Comprehensive Income Taxation : A Comment ,“ Harvard Law Review, Vol.81, No.1 Nov. 1967, pp.63-67.
17. Simons, Henry C. personal Income Taxation, ( University of Chicago press, 1938 ).
18. Tanzi, Vito, The Individual Income Tax and Economic Growth, ( Baltimore, Marryland : The John Hopkins press, 1969 ).
19.________, “Underground Economy Built on Illicit pursuits is Growing Concern of Economic policymakers ,“ IMF Survey, Feb. 4, 1980, pp.34-37.
20.________ , Inflation and the personal Income Tax : An International perspective,( combridge University press,1980 ).
21.________ , The Adjustment of personal Income Tax Systems for Inflation, ( paris : O.E.C.D. ) , 1976.
22. ________ , “ A proposal for a Dynamically Self- Adjusting personal Income Tax ,“ public Finance, No.4, 1966.
23.________ , “The Underground Economy in the United States――Estimates and Implications,“ Banca Nazionale del Lavoro Quarterly Review No.135, Dec.1980, pp.427-453.
24.________ , “The Sensitivity of the Yield of the U. S. Individual Income Tax and the Tax Reforms of the past Decade,” IMF Staff papers, Vol.23, No.2, July 1976, pp.441-54.
25.________, “ Measuring the Sensitivity of the Federal Income Tax from Cross-Section Data : A New Approach,“ Review of Economics and Statistics, Vol.51, May 1969, pp. 206-9.
26. Estimates of Income Unreported on Individual Income Tax Returns, ( Internal Revenue Service publication ) , Sept. 1979. |
