| Reference: | 一、中文部分：
1. 于宗先（1997），「政策效果與經濟發展階段」，經濟政策與經濟發展─台灣經濟發展之評價，台北：中華經濟研究院，頁1-23。
2. 江莉莉（1982），台灣生產事業投資函數之研究，台灣經濟研究叢刊之十六。
3. 李毓聰（1991），「課稅、通貨膨脹與資本邊際有效稅率之研究」，國立政治大學財政研究所碩士論文。
4. 周志瑜（1988），「我國資本所得邊際有效稅率之研究」，國立政治大學財政研究所碩士論文。
5. 周濟（1988），「獎勵投資租稅措施之總體資料分析（上）（下）」，財稅研究，第20卷，第5期，1988年9月，頁 43-47；第6期，1988年11月，頁8-23。
6. 侯繼明、孫克難、周濟等（1987），獎勵投資條例之經濟效益評估（共八冊），台北：中華經濟研究院。
7. 孫克難（1982），台灣關稅保護政策與產業結構轉變，台北：中華經濟研究院。
8. 孫克難（1985），台灣地區獎勵投資條例及其經濟效益評估，中華經濟研究院經濟專論(71)，台北：中華經濟研究院。
9. 孫克難（1995），「台灣產業租稅獎勵措施的沿革與成效」，台灣產業發展與政策，中華叢書第三號，台北：中華經濟研究院，頁51-100。
10. 許松根（1997），「試論臺灣1960-90年間工業政策的貢獻」，經濟政策與經濟發展─台灣經濟發展之評價，台北：中華經濟研究院，頁51-93。
11. 許松根、陳玉瓏（1989），「獎勵投資條例與固定資本形成」，經濟論文叢刊，第17卷，第一期，頁77-120。
12. 陳偉晃（1997），促進產業升級條例租稅減免措施之研究，國立中山大學企業研究所碩士論文。
13. 蕭峰雄（1994），我國產業政策與產業發展，台北：遠東經濟研究顧問社有限公司，頁149-184。
14. 劉一郎（1994），獎勵投資條例對產業賦稅分配之研究，國立台灣大學經濟研究所碩士論文。
二、 英文部分：
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3. Boadway, R. W. (1987), ‘ The Theory and Measurement of Effective Tax Rate,’ The Impact of Taxation on Business Activity, ed. J.M. Mintz and D.D. Purvis (Kingston, Ontario: John Deutsh Institute).
4. Bradford, David and Charles Stuart (1986), ‘ Issues in the Measurement and Interpretation of Effective Tax Rate,’ National Tax Journal, Vol. 39, No. 3, pp.307-316.
5. Bradford, David F. and Don Fullerton (1981), ‘ Pitfalls in the Construction and Use of Effective Tax Rates,’ Depreciation, Inflation, and the Taxation of Income from Capital, edited by C. R. Hulten, Washington, D.C.: Urban Institute, pp.251-278.
6. Fullerton, Don (1984), ‘ Which Effective Tax Rate?’ National Tax Journal, Vol. 37, No. 1, pp.23-41.
7. Fulleton, Don, and Yolanda Kodrzycki Henderson (1987), ‘The Impact of Fundamental Tax Reform on the Allocation of Resources,’ The Effects of Taxation on Capital Accumulation, edited by Feldstein, M., Chicago: The University of Chicago.
8. Gravelle, Jane G. (1985), ‘ Which Effective Tax Rate? A Comment and Extension,’ National Tax Journal, Vol. 38, No. 1, pp.103-108.
9. Hall, Robert E. and Dale W. Jorgenson (1967), ‘ Tax Policy and Investment Behavior,’ American Economic Review, June 1967, Vol. 57, pp.391-414.
10. Ji, Chou, and De-Min Wu (1990), The Cost of Capital and the Effective Tax Rate in Taiwan: 1961-1985, Conference on Tax Policy and Economic Development Among Asian Countries.
11. Jorgenson, D. W., and Kun-Young Yun (1991), Tax Reform and the Cost of Capital, Oxford : Clarendon Press ; New York : Oxford University .
12. Jorgenson, Dale W., and Ralph Dandau (1993), ed., Tax Reform and the Cost of Capital: An International Comparison, Washington, D.C. : Brookings Institution .
13. Jorgenson, Dale W., and Martin A. Sullivan (1981), ‘ Inflation and Corporate Capital Recovery,’ Depreciation, Inflation, and the Taxation of Income from Capital, edited by C. R. Hulten, Washington, D.C.: Urban Institute, pp.171-237.
14. King, M. A. , and Don Fullerton (1984), ed. , The Taxation of Income from Capital : A Comparative Study of the U.S. , U.K. , Sweden, and West Germany, Chicago: The University of Chicago.
15. McKenzie, Kenneth J.(1994), ‘ The Implications of Risk and Irreversibility for the Measurement of Marginal Effective Tax Rate on Capital,’ Canadian Journal of Economics, Vol. 27, No. 3, pp.604-619.
16. Ott, David J., Attiat F. Off, and Jang H. Yoo (1975), Macroeconomic Theory, New York : McGraw-Hill.
17. Rimbaux, Eric (1996), ‘ Marginal Effective Tax Rate in Retrospect: 1970-1995,’ Public Finance, Vol. 51, No.1, pp.92-127.
18. Sinn, Hans-Werner (1990), Taxation and the Cost of Capital: The “ Old” View, the “ New” View, and Another View, NBER working paper, no. 3501.
19. Surrey, M. J. C. (1976), Macroeconomic Themes: Edited Readings in Macroeconomics with Commentaries, Oxford university press.
20. Tajika, Eiji and Yuji Yui (1988), ‘ Cost of Capital and Effective Tax Rate : A Comparison of U.S. and Japanese Manufacturing Industries,’ Hitotsubashi Journal of Economics, Vol. 29, December 1988, pp.181-200.
21. Yoo, Ilho (1998), Tax Incentives in Korea: A Survey, Preliminary. |
