| Reference: | 一、中文部分:
王建煊（2000），《租稅法》，台北：文笙書局。
朱澤民、陳津美與歐俊男（2004），「所得稅稅式支出報告理論架構暨編算模式之研究」，《財政部委託計畫》。
李應芳（2001），「醫療機構租稅問題與其管理之研究」，《中正大學企業管理研究所碩士論文》。
林惠玲、陳正倉與鄭秀玲（2007），「我國現行稅式支出報告增列加值型及非加值型營業稅可行性之研究」，《財政部委託計畫》。
許崇源、吳國明(2000)，「我國非營利組織租稅問題之研究」，《財稅研究》，第三十二卷第五期，頁107-120。
陳志愷（2007），《稅務法規》，台北：智勝文化。
黃世鑫、宋秀玲（1989），「我國非營利組織功能之界定與課稅問題之研究」，《財政部賦稅改革委員會專題報告14》。
謝幸兒（1996），「財團法人醫院課稅及對及財務管理影響之研究」，《陽明大學醫務管理研究所碩士論文》。
盧瑞芬，謝啟瑞（2003），「臺灣醫院產業的市場結構與發展趨勢分析」，《經濟論文叢刊》，第三十一卷第一期，頁107-153。
二、英文部分
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Gentry, W. N. and Penrod, J. R. (1998), “The tax benefits of not-for-profit hospitals,” NBER Working Paper No. W6435.
Goodspeed, T. J. and Daphne A. K. (1993), “The nonprofit sector’s capital constraint: does it provide a rationale for the tax exemption granted to nonprofit firms?” Public Finance Quarterly, 21(4), pp. 415-433.
Hansmann, H. (1981), “The rationale for exempting nonprofit organizations from corporate income taxation,” Yale Law Journal, 91(1), pp. 54-100.
Hansmann, H. (1980), “The role of nonprofit enterprise,” Yale Law Journal, 89(5), pp. 835-898.
Hsiao, W. (1995), “Abnormal economics in the health sector,” Health Policy ,32(1-3), pp. 125-139.
Morrisey, M. A., Wedig G. J., and Hassan M. (1996), “Do nonprofit hospitals pay their way?” Health Affairs, 15(4) , pp. 132-143.
Needleman, J. (2001), “The role of nonprofits in health care,” Journal of Health Politics, Policy and Law, 26(5), pp. 1113-30.
Norton, Edward C., and Douglas O. Staiger.（1994）, “How hospital ownership affects access to care for the uninsured.” RAND Journal of Economics, 25(1), pp. 171-185.
Omer, T. C. and Yetman, R. J. (2001), “Taxable income management by nonprofit organizations,” Available at SSRN: http://ssrn.com/abstract=294748.
Rose-Ackerman, S. (1996), “Altruism, nonprofits, and economic theory,” Journal of Economic Literature, pp. 701-728.
Sanders, S. M. (1995), “The ‘Common Sense’ of the nonprofit hospital tax exemption: a policy analysis,” Journal of Policy Analysis and Management, 14(3), pp. 446-466.
Sloan, F. A. (1998), “Commercialism in nonprofit hospitals,” Journal of Policy Analysis and Management, 17(2), pp. 234-252.
Sloan, F. A., Valvona, J., Mullner, R. (1986), “Identifying the issues: A statistical profile,” In F.A.Sloan, J. F. Blumstein, & J. M. Perrin (Eds.), Uncompensated hosptial care: Rights and responsibilities, Baltimore,Md.: Johns Hopkins University Press.
Surrey, S. S. and McDaniel P. R. (1985), “International Aspects of Tax Expenditures: A Comparative Study,” Kluwer Law and Taxation.
Thorpe, K. E. (1991), “The social role of not-for-profit organizations: hospital provision of charity care,” Economic inquiry, 29(3), pp. 472-484.
Weisbrod, B. A. (1975), “Toward a theory of the voluntary nonprofit sector in a three-sector economy,” in: The Economics of Nonprofit Institutions, ed. By Rose-Ackerman Susan, New York: Oxford University Press, pp. 21-44.
Young, G. J., Desai, K. R., and Lukas C. V. (1997), “Does the Sale of Nonprofit HospitalsThreaten Health Care for the Poor?” Health Affairs, 16(1), pp. 137-141.
三、網路資源
U.S Government Accountablity Office (2005), “Nonprofit, for-profit, and government hospitals uncompensated care and other commuity benefits,” http://www.gao.gov/, report number: GAO-05-743T.
U.S Government Accountablity Office (2008), “Nonprofit hospitals variation in standards and guidance limits comparison of how hospitals meet community benefit requirements,” http://www.gao.gov/, report number: GAO-08-880. |
