| Reference: | 參考書目
一、中文部份:
1.王盛賢著，聯邦所得稅與地方銷售稅、財產稅之研究，台灣省稅務局稅務研究報告選集，第2輯，民國七十三年六月:頁209。
2.李金桐著，美國三級政府間補助的經濟效果，台北市銀行月刊，第十六卷第三期:頁9~14。
3.────，美國三級政府間的補助制度，財稅研究，第十七卷第二期:頁8~13。
4.────，政府將自償性公共投資所需資金採用貸款方式籌措之研究，民國七十五年(未發表):頁16。
5.林華德著，台灣的賦稅結構與系統，財稅研究，第十八卷第六期，民國七十五年十一月:頁13。
6.邱政茂著，補助金制度之研究，台北:國立政治大學財政研究所碩士論文，民國六十六年十二月:頁53--62`頁79。
7.范揚鑑著，美國聯邦所得稅制之研究，台灣省稅務局稅務研究報告選集，第2輯，民國七十三年六月:頁33。
8.倪成彬著，地方財政均衡問題之研究，財稅研究，第一卷第五期，民國五十八年五月:頁42。
9.黃瑞春著，台灣省政府現行補助金制度之研究，台北金玉出版社，民國七十四年:頁35~390
10.────，政府補助金制度－台灣省政府之實證研究，台灣銀行季刊，第三十六卷第四期，民國七十四年十二月:頁7~19。
11.張永河著，地方財政差異與人口異動之研究，台北:國立政治大學財政研究所碩士論文，民國七十二年六月:頁32。
12.劉泰英、江莉莉、簡錦川、吳森田、陶玉其、王坤一合著，省對縣市財政補助經費標準之研究，台北:台灣經濟研究所研究報告，民國六十九年十二月。
13.蔡吉源著，當前省政府補助制度之研究，台北:中央研究院三民主義研究所，民國七十一年六月:頁6~14。
14.劉實英著，美國地方財稅問題之探討，財稅研究，第十卷第五期:頁50~58。
15.羅台雄著，台灣省政府補助款對縣市財政收支之影響，國立台灣大學經濟研究所碩士論文，民國六十三年:頁35~45。
16.────，台灣省政府補助金制度之研究，中國經濟學會當前財政問題研討會論文集，民國七十一年四月:頁258~259。
二、英文部份:
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10. Cebula, R. J. (1979 ) , The Determinants of Human Migration, D.C. Health and Company , Lexington ,Massachusetts, PP.113-115.
11. Citrin J. and? Green D.P., Policy and Opinion in California After Proposition 13, National Tax Journal, March 1985.
12. Coase, R.H. (1960), The Problem of Social Cost,Journal of Law and Economics Vol.3 PP.41-44.
13. Derthick, M. (1975), Uncontrollable Spending for Social Services Grants, The Brookings Institution Washington, D.C. PP.85-95.
14. Due, J.F. (1963), Government Finance, Richand D. Irwin,Inc. Homewood, Illinois, PP.31-54, 102-124.
15. Ellickson, B. (1971 ), Jurisdictional Fragmentation and Residential Choice, American Economic Review,Vol. 61 No.3 P. 334.
16. Gardner, W.D. (1978), Government Finance: National,State, and Local , Prentice-Hall, Inc. Englewood Cliffs, New Jersey PP. 34-36, PP.408-420.
17. Harford, J. (1977), Optimizing Intergovernmental Grants with Three Levels of Government, Public Finance Quarterly, Vol.5 No.1.
18. Herber , B.P. (1983), Modern Public Finance, 5th ed ., Illinois: Richard D. Irwin , Inc. PP.334-352 .
19 . Hyman, D.N. (1983), Public Finance-A Contemporary Application of Theory to Policy, Chicago: CBS College Publishing PP.634-657 .
20 . Hyman, D.N. , Giorgio B. and Sautagata W. (1980),Revenue Sharing and Local Public Spending-The Italian Experience, Public Choice, Vol.35 No.1
21. Ingram, H. (1977), Policy Implementation through Bargaining:The case of Federal Grants-in-Aid,Public Policy Vol.25 PP.499-506.
22. Juster, F.T. (1977), The Economic and Political Impact of General Revenue Sharing, Ann Arbor:Survey Research Center, Institute for Social Research, University of Michigan P.20-24.
23. Maxwell , J.A. (1966) Fb1ancing State and Local Governments, The Brookings Institution ,Washington, D. C. PP.23-32.
24. Michael, V. (1984), Public Finance, Reston:Prentice -Hall Company PP.334 - 335 .
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30. Oates, W.E. (1972), Fiscal Federalism, New York:Harcourt Brace Jovanovich, Inc .
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32. Samuelson, P.A.(1954), The Pure Theory of Public Expenditure , Review of Economics and Statistics PP.387 - 389.
33.__________ (1958), Aspects of Public Expenditure Theories Review of Economics and Statistics PP.337-338.
34. Seligman, E.R.A. (1925), Studies in Public Finance,New York: The Macmillan Company.
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