| Reference: | 一、中文部份：
1 .李金桐，財政學，民國七十八年，五南圖書公司
2. 林華德，當代財政學，民國七十八年三版，大中國圖書公司
3. 徐偉初，王正，財政學，民國八十年，空大用書
4. 張盛和，公共財的理論，民國六十五年，財政部財稅人員訓練所編印
5. 劉永憲，財政學原理，民國七十六年，文笙書局
6. 歐俊男，地方公共部門生產就業決策分析一兩地區模型的一般均衡分析，國立政治大學財政研究所碩士論文，民國七十九年七月
7. 賴育邦，地方政府間租稅競爭之研究，國立政治大學財政研究所碩士論文，民國八十年六月
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