| Reference: | 一、 中文資料（依筆畫排序）
(一)專書
台灣社會法與社會政策學會(主編)，郭明政、林宏陽撰寫部分，社會法，社會法與經濟社會變遷，2015年1月。
成之約、潘世偉、李健鴻、辛炳隆、張玉燕、陳秋蓉，勞動政策，2012年1月。
符寶玲，退休撫卹基金制度與管理，1997年。
鍾秉正，社會保險法論，2012年9月，2版。
(二)專書論文
吳志光，公立學校教師退休後再任私校教師停止核發月退金之法律爭，議年金改革施行後若干憲法問題之研究，2019年4月。
李玉君，軍公教年金改革釋憲解釋之評析，軍公教退休金制度之憲法爭議研析，2020年12月。
柯格鐘，公校教師退休金制度改革規範之合憲性──釋字第783號之問題題綱與解釋意旨的考察，軍公教退休金制度之憲法爭議研析，2020年12月。
紀和均，退休軍公教人員禁止任教私立院校之合憲性簡析，年金改革施行後若干憲法問題之研究，2019年4月。
宮文祥，退休公務員與公立教師退休再任私立學校停領月退休金法律爭議，年金改革施行後若干憲法問題之研究，2019年4月。
郭明政，年金保險制度規劃方案之探討，社會安全制度與社會法，1998年7月。
郭明政，私人化、國家化與社會化─台灣社會安全制度發展之三岔路，年金政策與法制，2009年6月。
董保城、朱敏賢，限制退休軍職人員再任私立大學專任教師合憲性之探討，年金改革施行後若干憲法問題之研究，2019年4月。
董保城、朱敏賢，教師退休金制度改革之法制爭議──以公立學校教職員退休資遣撫卹條例為核心，法治國原則與2018年金改革，2018年6月。
廖元豪，禁止事業第二春？─公校退休教師轉任私校被停領月退之合憲性研究，年金改革施行後若干憲法問題之研究，2019年4月。
劉靜怡，年金改革釋憲的省思──美國法制經驗的啟示，軍公教退休金制度之憲法爭議研析，2020年12月。
蕭麗卿，部分國家老年年金制實施概況，高齡社會的老年年金制度，1994年3月。
賴宇松，日本年金制度改革與高齡雇用促進法制──兼論我國公務人員退撫法之修正，年金改革施行後若干憲法問題之研究，2019年4月。
關中，高階文官應有的政策思維—年金改革的經驗，健全制度 永續發展，2014年。
(三)期刊論文
周平，雙薪教授是高教亂源，台灣社會研究季刊，第89期，2012年12月。
孫迺翊，2019年憲法發展回顧，臺大法學論叢，第49卷特刊，頁1488，2020年11月。
孫迺翊，再探公共年金制度、法律不溯及既往原則與信賴保護原則──我國軍公教年金改革過渡條款之考察，興大法學，第28期， 2020年11月。
孫迺翊，年金改革、信賴保護原則與年金期待權之財產權保障：兼論不同職域年金制度之銜接，月旦法學，268期，2017。
孫迺翊，年金制度改革的幾個法學面向思考，月旦法學，第222期，2013年11月。
張哲愷，以參與者觀點簡析司法院釋字第781號解釋，軍法專刊，66卷3期，2020年6月。
張桐銳，公務人員退休制度之年金保險化－公務人員退休制度之改革評析，東吳法律學報，30卷1期，2018年07月。
張桐銳，關於年金改革之一些想法，人社東華電子季刊，2016年第12 期。
郭明政，不要命的自負－臺灣經濟學界對社會安全制度之偏見、謬誤及其批判，當代，第118 期，1996年2月。
郭明政，年金改革的核心问题—“人口老化VS.年轻化”以及“准备金VS.随收随付”，社会保障研究，2013年第2卷(總第18卷)，2013年。
郭明政，社會安全制度－一個遭受嚴重誤解與曲解的現代社會制度，社會安全制度與社會法，1998年7月。
郭明政，勞工退休金個人帳戶--從集錢到集權？，勞資關係月刊，18卷 5期， 1999。
郭明政，德國一九九二年年金改革法之研究，政大法學評論，第47期，1993年6月。
黃世鑫，公務人員退休制度之改革：切勿隨波逐流誤入漩渦，考銓季刊，第50期，頁76，2007年4月。
(四)網路資料
「花20萬到美國玩15天」 退休師：年金改革要有同理心，https://tinyurl.com/muv97j2t
自由時報，政大法律系教授郭明政：軍公教年金不改革 台灣恐淪退撫亡國，https://news.ltn.com.tw/news/politics/paper/859190
李玉君、吳明孝、陳竹上，化解隔閡、追求永續的年改釋憲，https://tinyurl.com/y7fp6tcc
張桐銳，司法院107 年度憲一字第 3 號立法委員林德福、李鴻鈞、高金素梅等 38 人聲請公務人員退休資遣撫卹法解釋案」鑑定意見，https://tinyurl.com/2w2vfayk
莊正中，「禁雙薪教授改革見樹不見林」，中國時報，102年4月2日，名人觀點，https://www.chinatimes.com/newspapers/20130402000506-260109?chdtv
郭明政，立法院第 9 屆第 3 會期司法及法制委員會「公務人員退休撫卹法草案」公聽會意見書，http://newdoc.nccu.edu.tw/teapaper/10/416226.pdf
勞動部，https://www.mol.gov.tw/announcement/2099/47018/
勞動部勞動統計網，https://tinyurl.com/375uppsj
曾巨威，年改消滅「雙薪肥貓」 不如建立「第四支柱」，工商時報，https://www.chinatimes.com/newspapers/20170623000117-260202?chdtv
二、 外文資料（依字母排序）
(一)專書
EDWARD D. BERKOWITZ, AMERICA`S WELFARE STATE FROM ROOSEVELT TO REAGAN (1991).
EDWIN E. WITTE, THE DEVELOPMENT OF THE SOCIAL SECURITY ACT (1963).
FRANCES PERKINS, THE ROOSEVELT I KNEW (1964).
Francis Kessler, Droit de la protection sociale, Dalloz, 2014.
FRANKLIN D. ROOSEVELT, THE PUBLIC PAPERS AND ADDRESSES OF FRANKLIN ROOSEVELT, VOL. 1 (1938).
FRANKLIN D. ROOSEVELT, THE PUBLIC PAPERS AND ADDRESSES OF FRANKLIN ROOSEVELT, VOL. 3 (1938).
FRANKLIN D. ROOSEVELT, THE PUBLIC PAPERS AND ADDRESSES OF FRANKLIN ROOSEVELT, VOL. 4 (1938).
GOVERNMENT PRINTING OFFICE, REPORT TO THE PRESIDENT OF THE COMMITTEE ON ECONOMIC SECURITY (1935).
HARVEY S. ROSEN, PUBLIC FINANCE (1995).
I. M. RUBINOW, THE QUEST FOR SECURITY (1934).
J. DOUGLAS BROWN, AN AMERICAN PHILOSOPHY OF SOCIAL SECURITY: EVOLUTION AND ISSUES (1972).
J.K. LASSER INSTITUTE, J.K. LASSER’S YOUR INCOME TAX 1998 (1997).
JOSEPH MATTHEWS, SOCIAL SECURITY, MEDICARE & GOVERNMENT PENSIONS (2017).
ROBERT J. MYERS, SOCIAL SECURITY (1993).
SOCIAL SECURITY ADMINISTRATION OFFICE OF RESEARCH, EVALUATION AND STATISTICS, SOCIAL SECURITY PROGRAMS IN THE UNITED STATES (1997).
SOCIAL SECURITY BOARD, SOCIAL SECURITY IN AMERICA (1937).
STANLEY TOMKIEL III, THE SOCIAL SECURITY BENEFITS HANDBOOK (2008).
WILBUR COHEN, RETIREMENT POLICIES UNDER SOCIAL SECURITY (1957).
(二)專書論文
Lee Cohen, Eugene Steuerle, and Adam Carasso, Redistribution Under OASDI: How Much and to Whom?, in STRENGTHENING COMMUNITY: SOCIAL SECURITY IN A DIVERSE AMERICA (Kathleen Buto, Martha Priddy Patterson, William E. Spriggs and Maya Rockeymoore ed. 2004).
(三)期刊論文
Alan Gustman and Thomas Steinmeier, The 1983 Social Security Reforms and Labor Supply Adjustment of Older Individuals in the Long Run, Journal of Labor Economics Vol. 3 No. 2 (1985).
Alexander M. Gelber, Damon Jones, and Daniel W. Sacks, Estimating Adjustment Frictions Using Nonlinear Budget Sets: Method and Evidence from the Earnings Test, American Economic Journal: Applied Economics Vol. 12 No. 1 (2020).
Anya Olsen and Kathleen Romig, Modeling Behavioral Responses to Eliminating the Retirement Earnings Test, Social Security Bulletin Vol. 73 No. 1 (2013).
Chen Tengjiao, Yajie Sheng, and Yu Xu, The Anticipation Effect of the Earnings Test Reform on Younger Cohorts, Public Finance Review Vol. 48 No. 4 (2020).
Cordelia Reimers and Marjorie Honig, Responses to Social Security by Men and Women: Myopic and Far-Sighted Behavior, Journal of Human Resources Vol. 31, No. 2 (1996).
Cordelia Reimers and Marjorie Honig, The Perceived Budget Constraint under Social Security: Evidence from Reentry Behavior, Journal of Labor Economics Vol. 11 No. 1 (1993).
Dale S. Bremmer and Randy Kesselring, How Social Security’s Earning Test, Age and Education Affect Female Labor Supply, Atlantic Economic Journal Vol. 46 (2018).
David A. Weaver, Widows and Social Security, Social Security Bulletin Vol.70 No. 3 (2010).
Gary Burtless and Robert A. Moffitt, The Joint Choice of Retirement Age and Postretirement Hours of Work, Journal of Labor Economics Vol. 3 No. 2 (1985).
Gary V. Engelhardt and Anil Kumar, Taxes and the Labor Supply of Older Americans: Recent Evidence from the Social Security Earnings Test, National Tax Journal Vol. 67 No. 2 (2014).
Gary V. Engelhardt and Anil Kumar, The Repeal of the Retirement Earnings Test and the Labor Supply of Older Men, Journal of Pension Economics & Finance, Vol. 8 Iss. 4 (2009).
Hugo Benítez-Silva and Frank Heiland, The Social Security Earnings Test and Work Incentives, Journal of Policy Analysis and Management Vol. 26, No. 3 (2007).
J Snee and M Ross, Social Security Amendments of 1977: Legislative History and Summary of Provisions, Social Security Bulletin, Vol. 41 No.3 (1978).
Jae G. Song and Joyce Manchester, How Have People Responded to Changes in the Retirement Earnings Test in 2000, Social Security Bulletin Vol. 67 No. 1 (2007).
Jae G. Song, Evaluating the Initial Impact of Eliminating the Retirement Earnings Test, Social Security Bulletin Vol. 65 No. 1 (2004).
Jonathan Gruber and Peter Orszag, Does the Social Security Earnings Test Affect Labor Supply and Benefits Receipt?, National Tax Journal Vol. 56 No. 4 (2003).
Jonathan Gruber and Peter Orszag, What To Do About The Social Security Earnings Test?, Issues in Brief Number 1, Center for Retirement Research (1999).
Kevin Whitman, An Overview of the Railroad Retirement Program, Social Security Bulletin Vol. 68 No. 2 (2008).
Leora Friedberg, The Social Security Earnings Test and Labor Supply of Older Men, Tax Policy and the Economy Vol. 12 (1998).
Marjorie Honig and Cordelia Reimers, Is It Worth Eliminating the Retirement Test?, The American Economic Review, Vol. 79 No. 2 (1989).
Michael A. Anzick and David A. Weaver, The Impact of Repealing the Retirement Earnings Test on Rates of Poverty, Social Security Bulletin, Vol. 63 No. 2 (2000).
Michael Leonesio, The Effects of the Social Security Earnings Test on the Labor-Market Activity of Older Americans: A Review of Empirical Evidence, Social Security Bulletin Vol. 53 No. 5 (1990).
Murray N. Rothbard, Origins of the Welfare State in America, Journal of Libertarian Studies 12 No. 2 (1996).
Neha Bairoliya, Pension Plan Heterogeneity and Retirement Behavior, European Economic Review Vol. 116 (2019).
Paul H. Douglas, Dr. I. M. Rubinow`s Contribution to Social Security, The Forum Report Vol. 1. Series 1. (1970).
Philip Elkin, The Father of American Social Insurance: I. M. Rubinow, The Review of Insurance Studies Vol. 3 No. 3 (1956).
Robert J. Myers, Basis and Background of the Retirement Test, Social Security Bulletin Vol. 17 No.3 (1954).
Robert J. Myers, Earnings Test Under Old-Age, Survivors, and Disability Insurance: Basis, Background, and Experience, Social Security Bulletin Vol. 27 No. 5 (1964).
Steven Haider and David Loughran, The Effect of the Social Security Earnings Test on Male Labor Supply: New Evidence from Survey and Administrative Data, Journal of Human Resources Vol. 43 No. 1 (2008).
Theodore Figinski and David Neumark, Does Eliminating the Earnings Test Increase the Incidence of Low Income Among Older Women?, Research on Aging Vol. 40 No. 1 (2018).
Theodore R. Marmor and Jerry L. Mashaw, Understanding Social Insurance: Fairness, Affordability, and the ‘Modernization’ of Social Security and Medicare, Health Affairs vol.25 (2006).
(四)政府出版品
1930 U.S. Census, Volume 4, Occupations, at https://tinyurl.com/r4zpvmjn
CRS Report R44948, Social Security Disability Insurance (SSDI) and Supplemental Security Income (SSI): Eligibility, Benefits, and Financing.
D. D. EISENHOWER, DWIGHT D. EISENHOWER: 1954 : CONTAINING THE PUBLIC MESSAGES, SPEECHES, AND STATEMENTS OF THE PRESIDENT, JANUARY 1 TO DECEMBER 31, 1954 (1960).
Government Printing Office, Hearings Before the Committee on Finance of the United States Senate on S. 1130 (1935).
Government Printing Office, Recommendations for Social Security Legislation: The Reports of The Advisory Council on Social Security to the Senate Committee on Finance, Advisory Council on Social Security (1947-1948) (1949).
Government Printing Office, Testimony of the Honorable John J. Rhodes, III, Social Security Retirement Test, Hearing Before the Subcommittee on Social Security of the Committee on Ways and Means of the House of Representative, Serial 102-28 May 23, 1991 (1991).
Government Printing Office, The Social Security Bill (S. Rept. 628 on H. R. 7260, 74th Cong., 1st sess.) (1935).
House debate, Congressional Record, daily edition, Vol. 146 part 36, 1441-1447(Mar. 28, 2000).
Patrick J. Purcell, Employment at Older Ages and Social Security Benefit Claiming, 1980–2018, Research and Statistics Note 2020-01, at https://ssrn.com/abstract=3578518
Tyler Q. Welch and Zhe Li, Social Security Retirement Earnings Test: How Earnings Affect Benefits, Congressional Research Service, (2019), at https://tinyurl.com/3zfdp8hp
United States, Congress. House. Committee on Ways and Means, Senior Citizens` Right to Work Act of 1995 Report (to Accompany H.R. 2684), Report 104-379 (1995).
Zhe Li, Social Security Retirement Earnings Test: How Earnings Affect Benefits, Congressional Research Service R41242, (2021), at https://fas.org/sgp/crs/misc/R41242.pdf.
(五)研究報告
Alan L. Gustman and Thomas L. Steinmeier, The Social Security Retirement Earnings Test, Retirement and Benefit Claiming, National Bureau of Economic Research, Working Paper No. 10905 (2004).
Alexander M. Gelber, Damon Jones, Daniel W. Sacks and Jae Song, Using Non-Linear Budget Sets to Estimate Extensive Margin Responses: Method and Evidence from the Social Security Earnings Test, National Bureau of Economic Research, Working Paper No. 23362 (2018).
Caroline Ratcliffe, Jillian Berk, Kevin Perese and Eric Toder, Impact of the Social Security Retirement Earnings Test on 62-64-Year-Olds, AARP, 21(2003).
Giovanni Mastrobuoni, The Social Security Earnings Test Removal. Money Saved or Money Spent by the Trust Fund?, Industrial Relations Section Working Paper No. 513. (2006).
Leora Friedberg, The Labor Supply Effects of the Social Security Earnings Test, National Bureau of Economic Research, Working Paper No. 7200 (1999).
S. Kathi Brown and Rebecca Perron, Assessing Current and Future Beneficiaries` Knowledge of Social Security Benefits, AARP Research (2011).
Steven J. Haider and David Loughran, Do the Elderly Respond to Taxes on Earnings? Evidence from the Social Security Retirement Earnings Test, RAND Labor and Population, Working Paper No. WR-223-1 (2007).
(六)網路資料
Barbara Nachtrieb Armstrong, Columbia University Oral History Interview (1965), at https://clio.columbia.edu/catalog/13556123
C. Eugene Steuerle, The COVID-19 Crisis Reveals the Need to Let Eligible Workers and Retirees Take Partial Social Security Benefits, at https://www.urban.org/urban-wire/covid-19-crisis-reveals-need-let-eligible-workers-and-retirees-take-partial-social-security-benefits
Committee on Economic Security, Report of the Committee on Economic Security, at http://www.socialsecurity.gov/history/reports/ces5.html
Congressional Record, Senate: June 14, 1935, Volume 79, Part 9, 9286(1935) at https://tinyurl.com/54yw8den
H.R.1731 - Social Security Earnings Limit Repeal Act of 2001, at https://tinyurl.com/28p7kccm
H.R.3497 - Social Security Guarantee Plus Act of 2001, at https://www.congress.gov/bill/107th-congress/house-bill/3497
Jeffrey Brown, The Social Security Earnings Test Is Not A Tax, at https://tinyurl.com/2ha7st8m
Larry DeWitt, The History and Development of the Social Security Retirement Earnings Test, Social Security Administration: Reports and Studies (1999), at https://www.ssa.gov/history/ret2.html
Laurel Beedon and Mitja Ng-Baumhackl, THE SOCIAL SECURITY BENEFIT FORMULA, AARP Public Policy Institute, (2003), at https://assets.aarp.org/rgcenter/econ/fs59r_ssbenefit.pdf
P.L. 74-271, the Social Security Act of 1935, §202(d), at https://tinyurl.com/yu6zf69y
Robert J. Myers, Social Security Administration Oral History Interview with Robert J. Myers, SSA History Archives, at http://www.ssa.gov/history/myersorl.html
Ron Packard, Orange County Voices Social Security; Antiquated Earnings Test an Injustice to Senior Citizens, Los Angeles Times, at https://www.latimes.com/archives/la-xpm-1990-04-09-me-894-story.html
Scott Harrison, From the Archives: Long Beach doctor proposes the Townsend Pension Plan, the Los Angeles Times, at https://tinyurl.com/2r9eumsx
Social Security Administration, “Benefits Planner: Retirement,” at https://www.ssa.gov/planners/retire/retirechart.html
Social Security Administration, “Exempt Amounts Under The Earnings Test,” at http://www.socialsecurity.gov/OACT/COLA/rtea.html
Social Security Administration, “Types Of Beneficiaries”, at https://www.ssa.gov/oact/progdata/types.html
Social Security Administration, SENIOR CITIZENS` FREEDOM TO WORK ACT OF 2000 H.R. 5 PUBLIC LW 106-182 106TH CONGRESS REPORTS, BILLS, DEBATES, AND ACT, at https://tinyurl.com/pf5kze6b
Social Security Administration, Social Security Beneficiary Statistics, Number of Beneficiaries Receiving Benefits on December 31, 1970-2020, at https://www.ssa.gov/oact/STATS/OASDIbenies.html
Social Security Online, Social Security Benefits, at https://www.ssa.gov/oact/quickcalc/early_late.html
SSA, Automatic Determinations, Exempt Amounts 1975-1999, October 2008, at https://www.ssa.gov/OACT/COLA/rteahistory.html
SSA, Historical Background And Development Of Social Security, https://www.ssa.gov/history/briefhistory3.html
SSA, OCACT, Provisions Affecting Level of Monthly Benefits, Option B7.11, Summary measures and graphs https://www.ssa.gov/oact/solvency/provisions/charts/chart_run309.html
SSA, Program Operations Manual System (POMS) RS 025 Annual Earnings Test, at https://secure.ssa.gov/apps10/poms.nsf/subchapterlist!openview&restricttocategory=03025
SSA, Program Operations Manual System (POMS) RS 02501.100 Imposing Work Suspensions, at https://secure.ssa.gov/apps10/poms.nsf/lnx/0302501100
SSA, Program Operations Manual System (POMS) RS 02505.005 How to Count Wages Under the Earnings Test (ET), 05/29/2012, at https://secure.ssa.gov/poms.nsf/lnx/0302505005
SSA, Social Security Handbook, Chapter 18: Reduction or Nonpayment of Social Security Benefits, 1807 Grace Year and Non-Service Month Defined, 01/29/2021, at https://tinyurl.com/37243e7v
SSA, Social Security Handbook, Reduction or Nonpayment of Social Security Benefits, 1806.2 When Is The Partial Monthly Benefit Paid?, at https://tinyurl.com/28j4xrv9
Stephen C. Goss, at https://www.ssa.gov/OACT/solvency/JWalorski_20190514.pdf
U.S. House hopeful Walorski: Bipartisan, extremist, in between?, at https://archive.is/R7L4U
Walorski Introduces Bill to End Penalty on Working Seniors, at https://walorski.house.gov/senior-citizens-freedom-work/
Walorski Introduces Bill to Stop Punishing Seniors Who Work, at https://walorski.house.gov/senior-citizens-freedom-to-work-act/ |
