| Reference: | 1. 中央研究院調查研究專題中心，「學術調查研究資料庫」。
2. 王塗發（1986），投入產出分析及其應用－臺灣地區實證研究，臺灣銀行季刊，37(1):186-218。
3. 行政院主計處（2011），家庭收支調查報告。
4. 行政院主計處（2015），民國100年產業關聯表。
5. 行政院環保署（2010），台灣空氣污染物排放清冊資料庫8.1版（TEDS 8.1版）。
6. 徐偉初（2014），《臺灣租稅制度所得重分配效果之研究：2001-2011隻個體模擬分析》，財稅研究，43.1: 1-66。
7. 陳小玲（2002），我國石油稅制綠色改革，國立臺北大學資源管理研究所碩士在職專班碩士論文。
8. 蕭代基（2009），《綠色稅制之研究》，行政院賦稅改革委員會研究報告。
9. ADB (2012), Asian Development Outlook 2012:Confronting Rising Inequality in Asia, ADB Publishing.
10. André, F. J., Cardenete, M. A., & Velázquez, E. (2005). Performing an environmental tax reform in a regional economy. A computable general equilibrium approach. The annals of Regional science, 39(2), 375-392.
11. Bovenberg, A. L., & Goulder, L. H. (1996). Optimal environmental taxation in the presence of other taxes: general-equilibrium analyses. The American Economic Review, 86(4), 985-1000.
12. Bull, N., Hassett, K. A., & Metcalf, G. E. (1994). Who pays broad-based energy taxes? Computing lifetime and regional incidence. The Energy Journal, 145-164.
13. Corbett, J. J., Wang, H., & Winebrake, J. J. (2009). The effectiveness and costs of speed reductions on emissions from international shipping. Transportation Research Part D: Transport and Environment, 14(8), 593-598.
14. Goulder, L. H. (1995). Effects of carbon taxes in an economy with prior tax distortions: an intertemporal general equilibrium analysis. Journal of Environmental economics and Management, 29(3), 271-297.
15. Grainger, C. A., & Kolstad, C. D. (2010). Who pays a price on carbon?. Environmental and Resource Economics, 46(3), 359-376.
16. Hamond, M. J., DeCanio, S. J., Duxbury, P., Sanstad, A. H., & Stinson, C. H. (1997). Tax waste, not work. Challenge, 40(6), 53-62.
17. Harberger, A. C. (1962). The incidence of the corporation income tax. The Journal of Political Economy, 215-240.
18. Hassett, K. A., Mathur, A., & Metcalf, G. E. (2007). The incidence of a US carbon tax: A lifetime and regional analysis (No. w13554). National Bureau of Economic Research. Journal of the Japanese and International Economies, 21(3), 336-364.
19. Lee, D. R., & Misiolek, W. S. (1986). Substituting pollution taxation for general taxation: Some implications for efficiency in pollutions taxation. Journal of Environmental Economics and Management, 13(4), 338-347.
20. Metcalf, G. E. (1999). A distributional analysis of green tax reforms. National tax journal, 655-681.
21. OECD (2012), Economic Policy Reforms 2012:Reducing Income Inequality While Boosting Economic Growth:Can It Be Done? , OECD Publishing.
22. OECD(2000). Tax Burdens: Alternative Measures. OECD Tax Policy Studies 2, Paris: Organization for Economic Co-operation and Development.
23. Parry, I. W. (2004). Are emissions permits regressive?. Journal of Environmental Economics and management, 47(2), 364-387.
24. Pearce, D. (1991). The role of carbon taxes in adjusting to global warming. The economic journal, 101(407), 938-948.
25. Pechman, J. A., & Okner, B. A. (1974). Who bears the tax burden?.
26. Pigou, A. C. (1932). The economics of welfare, 1920. McMillan&Co., London.
27. Poterba, J. M. (1991). Is the gasoline tax regressive?. In Tax Policy and the Economy, Volume 5 (pp. 145-164). The MIT Press.
28. Takeda, S. (2007). The double dividend from carbon regulations in Japan.
29. Terkla, D. (1984). The efficiency value of effluent tax revenues. Journal of Environmental Economics and Management, 11(2), 107-123.
30. Tullock, Gordon. "Excess benefit." Water Resources Research 3.2 (1967): 643-644. |
