| Reference: | "一、中文部分
1.丁克華，投資稅額扣抵之研究，政治大學財政研究所碩士論文，民國六十七年六月。
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3.王文洋，企業投資方向規劃與選擇之研究--南亞塑膠公司銅箔基板投資個案分析，台北:華泰書局，民國八十一年一月。
4.王建煊，租稅法，十六版，自印，民國八十年二月。
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6.中華徵信所，Top 500 : 1990年中華民國大型企業排名，台北:中華徵信所，民國八十年。
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10.行政院經濟建設委員會建全經社法規工作小組獎勵投資條例稅捐減免規定之檢討與建議(上) ，民國七十七年十一月。
11.侯繼明、孫克難與周濟，獎勵投資條例之經濟效益評估分項報告(1)鼓勵投資(總體經濟面) ，中華經濟研究院，民國七十六年八月。
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13. -----「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) ，民國七十四年六月。
14 .許松根、陳玉瓏「獎勵投資條例與固定資本形成」經濟論文叢刊(Taiwan Economic Review) ，第十七卷，第一期，民國七十八年，頁77-120 。
15.陳貝典，我國公民營企業管理會計技術之研究，政治大學會計研究所碩士論文，民國八十一年六月。
16.陳雪萍，租稅政策影響投資行為之動態分析，政治大學財政研究所碩士論文，民國七十五年七月。
17.張曉春「樣本調查研究」楊國樞等編，社會及行為科學研究法，上冊，台北:東華書局，民國七十九年，頁299 。
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24.葉建新，資本設備投資決策之研究，政治大學企業管理研究所碩士論文，民國七十二年六月。
25.薛玉枝，租稅政策與企業投資行為之研究，政治大學財政研究所碩士論文，民國七十二年七月。
26.簡松棋「論中美兩國投資抵減制度之比較」稅務旬刊，第一○八五期，民國七十二年十二月二十日。
27.顏慶章、鄭棟英、張盛和、王耀興、劉其昌、凌忠嫄與黃蔭基，「投資抵減措施效益評估之研究」稅制專題研究叢書(76 - 0 1) ,台北:財政部稅制委員會，民國七十六年六月。
二、英文部分
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3. Accounting Principles Board Opinion No.4, ""Accounting for the Investment Tax Credit"", March 1964, in APB Accounting Principles Original Pronouncements 6/30/73, p.6517
4. Arnold, J.L . 1975. Accounting for the Investment Tax Credit As a Potential Causal Factor in the Corporate Equipment Investment Decision: An Empirical Analysis.
Ph. D. dissertation, University of Michigan.
5. Bait-Elmal, M.A . 1978. The Role of Investment Tax Credit and Accelerated Depreciation In Stimulating More Investment: The U.S .A. Case and its Implications to the Libyan Income Tax System . Ph . D. disseration, University of Kentucky.
6. Berliner, C. and Brimson, J .A. 1988 . Cost Management for Today`s Advanced Manufacturing. Hardvard Business School Press.
7. Bischoff, Charles. 1971. ""The Effect of Alternative Lag Distributions "", Tax Incentives and Capital Spending , Edited by Gary Form . Washington D.C. : Brookings Institution, pp . 61 - 130.
8. Bower , J. L. 1972. Managing the Resource Allocation Process, Richard D. Irwin.
9. Bracewell -Milnes `, Barry and J.L . Huis Kamp. 1977. Investment Incentives: A Comparative Analysis of the System in the EEC, the U.S.A. and Sweden. Deventer:
Kluwer.
10. Bromiley, Philip 1986. Corporate Capital Investment –A Behavior Approach, Cambridge University Press.
11. Brown, E. Cary, 1961. ""Tax Incentives for Investments"", in American Economic Association , Papers and Proceedings of the Seven Fourth Annual Meeting. In American Economic Review, May 1962, pp.335 -345.
12. Chirinko, Robert S. 1986. ""Business Investment and Tax Policy: A Perspective on Existing Models & Empirical Results"", National Tax Journal, June, pp.137-155.
13. 1987. ""Will the Neoclassical Theory of Investment Please Rise?"" The General Structure of Investment Models and Their Implications for Tax Policy"", In The Implact of Taxation on Business Activity, Edited by Jack M. Mintz and Douglas D. Purvis, John Deutsch Roundtable on Economic Policy, 4th, Queen`s University .
14. Dennis -Escoffier, Shirley . 1981. The Impact of Federal Income Tax on Capital Budgeting Eqipment Decesions : A Comparative Study of Hotels in Selected Resort Cities of the Limited States, Canada, and the Bahamas. Ph. D.
dissertation, University of Miami.
15. Edwards, James W. 1969. Effects of Federal Income Taxes on Capital Budgeting, New York: National Association of Accountants.
16. Eisner, Robert and Patrick J. Lawler. 1975. ""Tax Policy and Investment: An Analysis of Survey Responses"", ican Economic Review, March, pp.206-212.
17 . Fronm, G. 1971. Tax Incentives and Capital Spending. Washington, D.C.: Brookings Institution.
18. Hall, Robert E. and Dale W. Jorgenson 1967. ""Tax Policy and Investment Behavior"", The American Economic Review, Vol. LVII, June, Number 3, pp.391-414 .
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20.___ 1971 . ""Application of the Theory of Optimum Capital Accumulations"", In Tax Incentives and Capital Spending, Edited by Gary Fromm, Washing D.C.: Brooking
Institution, pp . 9-60.
21. Heller, J. and Kauffman, K.M . 1963 . Tax Incentives for Industry in Less Developed Countries . Cambirdge: Harvard Law School.
22 . Hendriksen , Eldon S. 1982. Accounting Theory, Founth Edition, III ions: Richard D. Irwin.
23 . Jorgenson , D.W. and Silbert, C.D. 1968. ""A Comparison of Alternative Theories of Corporate Investment Behavior"", American Economic Review, Vo1.58, No . 4, pp.681-712.
24. Jorgenson, Pale W. 1971. ""Econometric Studies of Investment Behavior: A Survey"" , The Journal of Economic Literature , Vo l .IX, December , Number 4, pp.1111~1147 .
25 . Klein, L. R. and Paul Tawboman. 1971. ""Estimating Effects Within A Complete Econometric Model"", in Incentives and Capital spending. Edited by Gary from .
Washing D.C.: Brooking Institution. pp.197-242.
26. Levy, Haim and Marshall Sarrat. 1990. Capital Investment and financial Decisions . fourth Edition, New York : Prentice Hall.
27. Lyon, Andrew B. 1986. How Do Stock Prices Change When Corporate Tax Laws Change? An Empirical Analysis of the Effect of Tax Laws on the Value of the firm, Ph. D. dissertation, University of Princeton.
*28.Murdick, R. G. and Deming , D. D. 1968. The Management of Capital Expenditure, New York , McGraw-Hill Inc.
29. Ott, Lyman 1988. An Introduction to Statistical Methods and Data Analysis, third Edition, Boston : Pws -Kent.
30. Raby, William L. 1975. The Income Tax and Business Decision. Englewood .Cliffs, N.J.: Prentice -Hall Inc.
31. Sunley , E.M. Jr., 1973 ""Toward A More Neutural Investment Tax Credit"", National Tax Journal, Vol . 26, No.2, June, pp.209~221.
32 . Throckmorton, Jerry J. 1970. ""Theoretical Concepts for Interpreting the Investment Credit"", The Journal of Accounting, April , pp . 45~52 .
33. 1992 U.S. Master Tax Guide. commerce Clearing Hourse, Inc., 1991.
34. Woodard, F.O. and Panichi, Vincent M. 1965 ""Investment Influences of Tax Credit Program"", National Tax Journal, Sep., Vol.1S, pp.272""""276.
35. Wunder, H. f. 1979. Capital Formation and the Investment Credit: an Empirical Study. Ph. D. dissertation, University of South Carolina.
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