| Reference: | 杜莉 (2007)，「論個人所得稅的二元課稅模式」，《稅務與經濟》，5，81-85。
李文 (2010)，「權衡中的創新——雙元所得稅評介」，《稅務與經濟》，3，72-76。
林俊儒 (2009)，「北歐國家採行二元所得稅制對我國個人資本所得稅改革之啟示」，《經濟研究》，9，203-228。
黃則強，李玉鳳 (2007)，「北歐國家Dual Income Tax租稅改革初探」，《財稅研究》，39，150-158。
黃則強 (2009)，《租稅逃漏相關論文集》，國立政治大學財政學系博士論文。
Bird, R. M. and E. M. Zolt (2010), “Dual Income Taxation and Developing Countries,” Columbia Journal of Tax Law, 1, 174-217.
Boadway, R. (2004), “The dual income tax system- an overview, ” CESifo Dice Report, 2, 3-8.
Boadway, R. (2005), “Income Tax Reform for a Globalized World: The Case for a Dual Income Tax,” Journal of Asian Economics, 16, 910-927.
Celikkaya, A. (2010), “Dual Income Tax: A Reform Option for Personal Income Tax inTurkey,”Business and Economic Horizons, 3, 47-57.
Christiansen,V. (2004), “Norwegian Income Tax Reforms, ” CESifo Dice Report, 3, 9-14.
Coate, S. (1995), “Altruism, the Samaritan’s Dilemma, and Government Transfer Policy,” The American Economic Review, 85, 46–57.
Eggert, W. and B. Genser (2005), “Dual Income Taxation in EU Member Countries,” CESifo Dice Report, 1, 41–47.
Kaldor, N. (1955), An Expenditure Tax, London: Allen and Unwin.
Keuschnigg, C. and M. D. Dietz (2007), “A growth oriented Dual Income Tax”, International Tax and Public Finance, 14, 191-221.
Kristjánsson, A. S. (2010), “Redistributive Effects in a Dual Income Tax System,” Rannsóknarritgerðir / Working papers, nr. 1 2010.
Laibson, D. (1997), “Golden Eggs and Hyperbolic Discounting,” Quarterly Journal of Economics, 112, 443–477.
Morinobu, S. (2004), “Capital Income Taxation and the Dual Income Tax,” PRI Discussion Paper Series, No.04A-17.
Nielsen, S. B. and P. B. Sørensen (1997), “On the Optimality of the Nordic System of Dual Income Taxation,” Journal of Public Economics, 63, 311-329.
Pirttilä, J. and H. Selin (2006), “How Successful is the Dual Income Tax? Evidence from the Finnish Tax Reform of 1993,” CESifo Working Paper Series, No. 1875.
Radulescu, D. M. and M. Stimmelmayr (2005), “Implementing a Dual Income Tax in Germany:Effects on Investment and Welfare,” Ifo Working Papers, No. 20.
Schratzenstaller, M. (2004), “Towards Dual Income Taxes - A Country Comparative Perspective,” CESifo Dice Report, 3, 23-30.
Sørensen, P. B. (1994), “From the Global Income Tax to the Dual Income Tax: Recent Tax Reforms in the Nordic Countries,” International Tax and Public Finance, 1, 57–79.
Sørensen, P. B. (2009), “Dual Income Taxes: A Nordic Tax System, ”Revised version of paper originally presented at the conference on New Zealand Tax Reform? Where to Next? at the Victoria University of Wellington, 11-13.
Spengel, C. and W. Wiegard (2004), “Dual Income Tax : A Pragmatic Tax Reform Alternative for Germany,” CESifo Dice Report, 3, 15-21.
Strotz, R. H. (1956), “Myopia and Inconsistency in Dynamic Utility Maximization,” Review of Economic Studies, 23, 165–180.
Wagenhals, G. (2009), “Implementing a Dual Income Tax in Germany.A Microsimulation Approach,” Paper presented to the 2nd General Conference of the International Microsimulation Association “Microsimulation: Bridging Data and Policy”, Ottawa, Canada, June 8th to 10th.
Yla -Liedenpohja, J. (2007),“Prevention of an Entrepreneur’s Income Shifting In a Nordic Dual Tax,” Tampere Economic Working Paper Series, No. 62. |
