| Reference: | 朱敬一、康廷嶽（2015），《經濟轉型中的「社會不公平」》，台灣經濟預測與政策，45(2)，1-22。
范光中、許永河（2010），《台灣人口高齡化的社經衝擊》，台灣老年醫學暨老年學雜誌，5(3)，149-168。
徐偉初、楊子菡、蘇漢邦 (2013)，《我國租稅制度整體所得重分配效果之研究》，財政部委託研究計畫。
孫克難（2013），《從憲法層次談財政紀律—競相減稅、加碼支出是否違憲？》，經濟前瞻雙月刊，145，105-109。
孫克難 (2014)，《臺灣財政收支、世代正義與稅制改革》，于宗先院士公共政策研討會。
葉佳宜（2013），《以家庭收支調查報告分析消費的不對稱行為》，碩士論文，國立政治大學財政研究所。
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（二）英文文獻
Alt, James E. and Lowry, Robert C. (1994), “Divided Government, Fiscal Institutions, and Budget Deficits: Evidence from the States,” American Political Science Review, 88(4), 811–828.
Auerbach, Alan J., Gokhale, Jagadeesh and Kotlikoff, Laurence J. (1991), “Generational Accounts: A Meaningful Alternative to Deficit Accounting,” Tax policy and the economy, 5, 55–110.
Auerbach, Alan J., Gokhale, Jagadeesh and Kotlikoff, Laurence J. (1994), “Generational Accounting: A Meaningful Way to Evaluate Fiscal Policy,” Journal of Economic Perspective, 8(1), 73-94.
Bohn, Henning and Inman, Robert (1995), “Constitutional Limits and Public Deficits: Evidence from the U.S. States,” Carnegie-Rochester Conference Series on Public Policy, 45, 13–76.
Corak, Miles and Andrew Heisz (1999), “The Intergenerational Earnings and Income Mobility of Canadian Men: Evidence from Longitudinal Income Tax Data,” Journal of Human Resources, 34(3), 504-533
Corak, Miles (2012), “Inequality from generation to generation: the United States in comparison,” The Economics of Inequality, Poverty, and Discrimination in the 21st Century, Santa Barbara, CA, ABC-CLIO.
Corak, Miles (2013), “Inequality, Equality of Opportunity, and Intergenerational Mobility,” The Journal of Economic Perspectives, 27(3), 79-102.
De Maio, Fernando “Income inequality measures,” J Epidemiol Community Health, 61(10), 849–852.
Feldstein, Martin (1977), “The Surprising Incidence of a Tax on a Pure Rent: A New Answer to an Old Question,” Journal of Political Economy, 85(2), 349 –360.
Glaeser, Edward L. (1996), “The Incentive Effects of Property Taxes on Local Governments,” Public Choice, (89), 93–111.
Haveman, R. (1994), "Should Generational Accounts Replace Pubic Budgets and Deficits?" Journal of Economic Perspectives, 8, 95-111.
Kiewiet, Roderick and Szakaly, Kristin (1996), “Constitutional Restrictions on Borrowing, Taxing, and Spending: An Analysis of State Bonded Indebtedness, 1961–90,” Journal of Law, Economics, and Organizations, (12), 62–97.
Kuznets, Simon. (1955), “Economic growth and income inequality.” The American economic review, 1-28.
Mare, Robert D. (2011), “A Multigenerational View of Inequality,” Demography, 48(1), 1–23.
McKinnon, Ronald I. and Nechyba, Thomas J. (1997), “Competition in Federal Systems: The Role of Political and Financial Constraints,” The new federalism: Can the states be trusted? 3–55
Piketty, T.(2014), Capital in the Twenty-First Century, Cambridge, MA: Havard University Press.
Poterba, James M. (1994), “State Responses to Fiscal Crises: The Effects of Budgetary Institutions and Politics,” Journal of Political Economy, 102(4), 799 – 821.
Poterba, James M. (1995), “Capital Budgets, Borrowing Rules, and State Capital Spending,” Journal of Public Economics, 56(2), 165–187.
Rangel, Antonio (2003), “Forward and Backward Intergenerational Goods: Why Is Social Security Good for the Environment?” American Economic Review, 93(3), 813–834.
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Yi Fan, Junjian Yi and Junsen Zhang (2013), “Intergenerational Mobility in China: Patterns and Determinants,” Working paper presented at Conference on the Study of Inequality in China, Beijing.
（三）政府出版品
1979年至2013年《家庭收支調查報告》，台北：行政院主計總處。
2013年至2014年《中華民國人口推計報告》，台北：國家發展委員會。
2013年《人力運用調查報告》，台北：行政院主計總處。 |
