| Reference: | 參考書目
一、中文部份
1.王建煊，租稅法， (台北:文笙書局，民國七十七年二月，十三版) ，頁57 -98，及頁247-330。
2. 行政院經濟革新委員會報告書，第二冊，財稅組研究報告，民國七十四年十一月。
3. 行政院主計處編，中華民國台灣地區個人所得分配調查報告，民國七十六年十月。
4. 李定一，我國綜合所得稅稅基問題之研究， (台北:政大財政研究所碩士論文，民國七十一年六月)。
5. 林華德，當代財政學， (台北:文笙書局，民國七十六年九月，增訂版) ，頁1-78 ，及頁229-268。
6. 殷乃平，消費稅的理論與政策， (台北:華泰書局，民國七十五年四月，初版)頁1-70 。
7. 財政部賦稅改革委員會報告書，我國國民賦稅負擔之估計，民國七十八年六月，頁14-38。
8.---------------------------，綜合所得稅免稅與未稅所得之研究，民國七十八年六月。
9 .---------------------------，資本增益課稅問題之研究，民國七十八年六月。
10. 徐偉初、王文煌譯，租稅落難家:美國，1966-85 , (台北:財稅人員訓練所，民國七十七年四月)
11. ---------------------------，稅式支出， (台北:財稅人員訓練所，民國七十七年一月)
12. 葉英財，我國稅式支出之研究--有關所得稅部份之探討，(台北:政大財政研究所碩士論文，民國七十六年七月)
13. 葉錦霞，從概括性所得稅研究我國個人所得稅之改革，(台北:政大財政研究所碩士論文，民國七十二年六月)
14. 劉其昌，稅式支出與租稅改革，財稅研究，第十二卷第四期，民國七十一年十一月，頁123-131。
二、英文部份
1. Aaron, H.J., Who Pays the Property Tax? A New View,Washington, D.C., the Brookings Institution, 1975, PP.27
2. Aaron, H.J. and Boskin, M.J., The Economics of Taxation,The Brookings Institution, Washington, D.C. 1980, PP.1-144.
3. Andrews, W., "Personal Deductions in an Ideal Income Tax "Harvard Law Review 309 , 1979.
4. Atkinson, A.B., “On the Measurement of Inequality”Journal of Economic Theory 2, 1970, PP.244-63.
5. Atkinson, A.B., and Stigliz, J.E. , Lecture on Public Economics, (台北:華泰書局，一九八0 , Ch.2.3.4.
6. Bishop, G.A., "The Tax Burden By Income Class 1958",National Tax Journal, 1961, PP.41-57.
7. Break, G.F., "The Tax Expenditure Budget-The Need For Fuller Accounting", National Tax Journal, Vol.XXXVII, No.3. September, 1985, PP.261-65.
8. Goode, Richard, The Individual Income Tax, The Brookings Institution, Washington, D.C., 1976.
9. Harberger, A.C., Taxation and Welfare, Little, Brown and Company, Boston, 1974, Ch.l.2.
10. Musgrave, R.A., "Distribution of Tax Payments By Income Group: A Review", Proceedings of the Forty-Fifth Annual Conference Nation Tax Association, Toronto, 1952, PP.179-95
11. Musgrave, R.A., and P.B. Musgrave, Public Finance in Theory and Practice, New York: McGraw-Hill, 1973, PP.249-66.
12. Pechman,J.A., and Okrer, B.A., Who Bears the Tax Burden ? The Brookings Institution, Washington, D.C., 1974.
13. Stiglitz, J.E., Economics of the Public Sector, (台北:茂昌圖書公司，民國七十六年九月) , PP.217-35.
14. Surrey, Stanley S., "The Tax Expenditure Budget", in Pathways to Tax Reform: the concept of Tax Expenditure,Edited by S.S. Surrey, Harvard Unversity Press, 1973, PP. 1. 29.
15. Surrey, Stanley S., and McDaniel, Paul R.,International Acpects of Tax Expenditures: A Comparative Study, Kluwer Law and Taxation Publisher, Deventer, The Netherlands,
1985, PP.21-61.
16. Tax Foundation, Tax Burdens and Benefits of Government Expenditures By Income Class 1961 and 1965, New York,1967.
17. Tucker, R., "The Distribution of Tax Burdens in 1948",National Tax Journal 4, 1951, PP.269-85.
18. Turnier, W., "Evaluating Personal Deduction in an Income Tax, The Ideal 66", Cornell Law Review 262, 1981.
19. Weinberg, Daniel H., "The Distributional Implication of Tax Expenditures and Comprehensive Income Taxation", National Tax Journal, 1988. |
