| Reference: | 一、中文部分
1.稅法輯要，財政部編印，民國八十年九月。
2. 賦稅改革總報告書，財政部賦稅改革委員會，民國七十八年六月。
二、英文部分
1. Bovenberg, A. L., (1986), "Capital Income Taxation in Growing Open Economies," Journal of Public Economics,31, 347-376.
2. Bovenberg, A. L., (1989), "The Effects of Capital Income Taxation on International Competitiveness and Trade Flows, "American Economic Review, 79, 1045-1064.
3. Duffie, D., (1988);. Security Markets, San Diego, California : Academic Press, Inc.
4. Gordon, R. H. and Varian, H. R., (1989), "Taxation of Asset Income in the Presence of a Wodd Securities Market, "Journal of International Economics, 26, 205- 226.
5. Ingersoll, J., (1987 ), Theory of Financial Decision Making, Totowa, New Jersey : Rowman and Littlefield.
6. Thori, T., (1991), "Capital Income Taxation in a World Economy: A Territorial System Versus a Residence System, "Economic Journal, 101, 958- 965.
7. Malliaris, A. G. and Brock, W. A., (1982), Stochastic Methods in Economics and Finance, New York : Elsevier Science Publishing Company, Inc., 1st ed.
8. Merton, R., (1969), "Lifetime Portfolio Selection under Uncertainty: The Continuous Time Case, "Review of Economics and Statistics, 51, 247-257 .
9. Sandmo, A., (1977), "Portfolio Theory, Asset Demand and Taxation: Comparative Statics with Many Assets," Review of Economic Studies, 44, 369-379.
10. Sandmo, A., (1985), "The Effects of Taxation on Savings and Risk Taking," in : A. J. A uer bach and M.Feldstein, ed., Handbook of Public Economics, vol. I, North-Holland.
11. Shapiro, A. C., (1989), Multinational Financial Management,Needham Heights, Massachusetts : Allyn and Bacon, 3rd ed., ch.25.
12. Werner, I., (1990), "Capital Income Taxation and International Portfolio Choice, "Research Paper 1101. Graduate School of Business, Stanford University. |
