| Reference: | 行政院主計處(2001-2007)，中華民國台灣地區家庭收支調查報告。
財政部統計處(2008)，中華民國財政統計年報。
李駿謙(2004)。我國所得稅制度重分配效果之解析。國立政治大學財政研究所碩士論文，未出版，台北市。
徐偉初、王正、王文煌(1989)。家戶間賦稅負擔之分配研究，財政部賦稅改革委員會。
徐偉初、黃明聖(2002)。財稅改革與財政政策。台北市：雙葉書廊。
陳盈州(2004)。我國租稅制度之所得重分配效果。國立中興大學經濟學研究所碩士論文，未出版，台北市。
葉金標(1995)。租稅負擔與所得分配-轉嫁與歸宿之分析。國立中興大學財政學研究所碩士論文，未出版，台北市。
Aronson, J.R. and P.J. Lambert (1994). “Decomposing the Gini Coefficient to Reveal the Vertical, Horizontal, and Reranking Effects of Income Taxation”, National Tax Journal, 47(2), 273-294.
Aronson, J.R. and P.J. Lambert (1993). “Inequality Decompositon Analysis and the Gini Coefficient Revisited”, The Economic Journal, 103(September), 1221-1227.
Aronson, J.R. Johnson, P. and P.J. Lambert (1994). “Redistributive Effect and Unequal Tax Treatment”, Economic Journal, 104(March), 262-270.
Browning, E. and W. John (1979). The Distribution of the Tax Burden, American Enterprise Institute for Public Policy Research, Washington, D.C.
Fullerton, D. and D.L. Rogers (1993). Who Bears the Lifetime Tax Burden? , The Brookings Institution, Washington, D.C.
Fullerton, D. and D.L. Rogers (1993). “Lifetime Effects of Fundamental Tax Reform”, Economic Effects of Fundamental Tax Reform, 321-352. The Brookings Institution, Washington, D.C.
Kakwani, N.C. (1977). “Measurement of Tax Progressivity: An International Comparison”, Economic Journal, 87, 71-80.
Pechman, J.A. and B.A. Okner(1974). Who Bears the Tax Burden? , The Brookings Institution, Washington, D.C.
Pechman, J.A.(1985). Who Paid the Taxes, 1966-1985? , The Brookings Institution, Washington, D.C.
Plotnick, R. (1981). “A Measurement of Horizontal Inequity”, The Review of Economic s and Statistics, 63, 283-287.
Reynolds, M. and E. Smolensky (1977). “Post-Fisc Distributions of Income in 1950, 1961 and 1970” , Pubilc Finance Quarterly, 5, 419-438.
Shoven, J.B. and J. Whalley (1973). “General Equilibrium with Taxes: A Computational Procedure and an Existence Proof”, Review of Economic Studies, 40(October), 475-489.
Shoven, J.B. and J. Whalley (1977). “Equal Yield Tax Alternatives: General Equilibrium Computational Techniques”, Journal of Public Economics, 8(October), 211-242. |
