壹、中文資料
一、期刊與論文
1. 王永慈,1995,「我國直接稅的所得再分配效果-兼論等值量表的敏感性」,國立台灣大學社會學刊,第24期,第211-237頁。2. 朱澤民與劉宜君,2002,「簡化全民健保承保行政作業之研究」,收錄於「行政院二代健保規劃小組第一階段相關技術報告」,行政院二代健保規劃小組。
3. 何怡澄,1992,「由所得分配面論全民健康保險財源之籌措」,國立政治大學財政研究所碩士論文。
4. 周麗芳,2001,「保險費課徵單位之選擇」,收錄於「全民健保體檢小組相關技術報告」,國家衛生研究院。台北:國家衛生研究院。
5. 林晏如,1997,「全民健康保險保費負擔與所得重分配關聯性之探討」,國立政治大學財政研究所碩士論文。
6. 徐偉初與周麗芳,2002,「改善全民健保保費負擔累退之研究」,收錄於「行政院二代健保規劃小組第一階段相關技術報告」,行政院二代健保規劃小組。
7. 胡薇麗,1997,「英國、瑞典、日本三國公共年金政策與制度比較之研究」,國立政治大學公共行政研究所博士論文。8. 翁文恆,2002,「醫療照護財務負擔的垂直公平與水平公平之研究分析」,國立台北大學財政研究所碩士論文。
9. 梁正德與韓幸紋,2002,「全民健保擴大費基及調整費率方案對財務負擔之影響分析」,保險專刊,第十八卷第二期。
10. 梁正德與羅能清,2002,「提高全民健保保費收入彈性之研究」,收錄於「行政院二代健保規劃小組第一階段相關技術報告」,行政院二代健保規劃小組。
11. 許文傑,1990,「公共政策與社會正義-以勞斯<正義論>為基礎的社會福利政策之研究」,國立政治大學公共行政研究所碩士論文。
12. 許耕維,1996,「綜合所得稅水平公平衡量之研究」,國立政治大學財政研究所碩士論文。
13. 陳國良,1993,「社會正義在社會福利實踐過程中之爭辯-理論的評析」,東吳大學社會工作研究所碩士論文。
14. 陳欽賢與傅立葉,2001,「從福利國家角度探討健保支出占整體醫療保健支出適當比重」,收錄於「行政院二代健保規劃小組第一階段相關技術報告」,行政院二代健保規劃小組。
15. 黃子溦,2000,「臺灣全民健保被保險人自付保費負擔與其醫療費用支出之公平性研究」,國立政治大學風險管理與保險研究所碩士論文。
16. 黃衍添,1997,「我國租稅累進度變化之趨勢-1983-1994」,國立中興(台北)大學財政研究所碩士論文。
17. 葉秀珍,1999,「全民健保健康照護之公平性考量-台灣實證分析」,「家庭、社會政策及其財務策略」國際學術研討會。中華民國社會福利學會一九九九年年會。台北:中華民國社會福利學會。
18. 葉秀珍,2002,「全民健保財務收支分配公平性分析」,收錄於「我國全民健康保險財務之診斷與展望文集」,國家衛生研究院論壇。台北:國家衛生研究院。
19. 葉秀珍、詹宜璋與王正,1998,「全民健保保費補助之公平性與效率性考量」,經社法制論叢,第21期。
20. 葉金川、鄭文輝與梁正德,2001,「全民健保投保金額問題之探討」,收錄於「全民健保體檢小組相關技術報告」,國家衛生研究院。台北:國家衛生研究院。
21. 葉金標,1994,「租稅負擔與所得分配:轉嫁與歸宿之分析」,國立中興(台北)大學財政研究所碩士論文。
22. 鄭文輝,1993,「全民社會醫療保險重分配效果之探討」,發表於:「全民健康保險相關問題研討會」,中央研究院經濟研究所。
23. 鄭文輝,2000,「台灣健康保險之現況與展望」台灣健康保險之現況與展望,發表於:台灣社會保險五十年「社會保險之改革與展望國際研討會」,國立政治大學。
24. 鄭文輝,2002,「全民健康保險財務問題探討總論」,收錄於「我國全民健康保險財務之診斷與展望文集」,國家衛生研究院論壇。台北:國家衛生研究院。
25. 鄧穎諭,2002,「全民健保財務收支重分配效果之研究」,國立台北大學財政研究所碩士論文。
26. 謝秀玲,1995,「我國全民健康保險體系與所得稅制配合問題」,國立政治大學財政研究所碩士論文。
27. 羅紀琼,1993,「健康保險財務制度」,收錄於楊志良主編「健康保險」之第三章,台北:巨流圖書公司。28. 蘇建榮,2002,「全民健保投保金額探討」,收錄於「我國全民健康保險財務之診斷與展望文集」,國家衛生研究院論壇。台北:國家衛生研究院。
二、書籍及機關出版品
1. 中央健康保險局,2002,民國九十年全民健康保險費率精算報告,台北:中央健康保險局。
2. 朱澤民、楊德嘉、陳福隆與鄧巽釗,2001,考察日本國民健康保險制度,中央健保局。
3. 林華德,1986,當代財政學。台北:圓山圖書。
4. 柯木興,2001,社會保險。台北:中國社會保險學會。
5. 吳淑瓊、呂寶靜與盧瑞芬,1998,配合我國社會福利制度之長期照護政策研究,行政院研考會編印。
6. 黃世鑫、余漢儀、吳炎成、鄭文輝與蔡爵霙,1992,我國全民社會醫療保險制度之研究。台北:業強出版社。
7. 張世雄,1996,社會福利的理念與社會安全制度。台北:唐山論叢。8. 陳聽安主編,1998,全民健保財源籌措評析,國家衛生研究院論壇。台北:國家衛生研究院。
9. 陳聽安主編,2000,長期照護財務問題:各國經驗及台灣前景研討會論文集,國家衛生研究院論壇。台北:國家衛生研究院。
10. 蔡宏昭,1990,社會福利政策,台北:桂冠。
11. 顏月珠,1993,應用數理統計學,台北:三民書局。
12. 盧瑞芬、謝啟瑞,2000,醫療經濟學。
三、其他
1. 江豐富、羅紀琼,1996,公勞保被保險人投保金額與實際所得之關連性探討,行政院衛生署委託研究計畫。
2. 陳孝平,1992,全民健康保險財務責任制度,行政院衛生署委託研究計畫。
3. 陳聽安、張慶輝、鄭文輝、梁正德與蘇建榮,1993,我國全民健康保險財務規劃之研究,保險事業發展中心。
4. 梁正德、周麗芳、鄭文輝、陳俊全與劉宜君,2002,以所得稅收取健保費之可行性,行政院衛生署健保小組委託研究計畫。
5. 湯澡薰、劉錦添,2001,全民健保保險對象家庭財務負擔與醫療服務使用公平性探討,行政院衛生署中央健保局委託研究計畫。6. 鄭文輝、周麗芳、陳俊全與梁正德,2002,全民健保財務調整方案對保險對象家庭財務負擔影響之評估,中央健康保險局委託研究計畫。
7. 鄭文輝、葉秀珍、蘇建榮與鄭清霞,1999,全民健保保險對象家庭財務負擔與醫療使用之探討,中央健康保險局委託研究計畫。
8. 鄭文輝、蘇建榮、梁正德、何怡澄與陳俊全,1998,我國全民健康保險財務收支歸宿之研究,中央健康保險局委託研究計畫。
9. 鄭文輝、林志鴻、呂建德、鄭清霞與吳明儒,2002,我國社會保險政府補助政策合理性之研究,行政院經建會委託研究。
10. 鄭文輝、蘇建榮、周麗芳、梁正德與何怡澄,1996,我國全民健康保險投保金額計算基礎與保費分擔比率之研究,中央健康保險局託研究計畫。
貳、英文資料
一、期刊與論文
1. Allen, R.G. and H.J. Iglarsh,1996, A Cluster Analysis of Horizontal Tax Equity, The Journal of the American Taxation Association, 18 spring : 31-46.
2. Altenstetter, C., 2003, Insights from Health Care in Germany, American Journal of Public Health, 93(1): 38-44.
3. Amar D., 1996, Radical Reform hits France’s Health Care System, Pharmaceutical Executive, 16(6): 34-39.
4. Aronson, J.R. and P.J. Lambert, 1994, Decomposing the Gini Coefficient to Reveal Vertical, Horizontal, and Reranking Effects of Income Taxation, National Tax Journal, 47(2): 273-294.
5. Aronson, J.R., Johnson. P. and P.J. Lambert, 1994, Redistributive Effect and Unequal Tax Treatment, Economic Journal, 104: 262-270.
6. Atkinson, A.B., 1980, Horizontal Equity and the Distribution of the Tax Burden, in Aaron, H. and M. Boskin (ed.), The Economics of Taxation, The Brookings Institution.
7. Atkinson, A.B., 1984, Taxation and Social Security Reform, Policy and Politics, 12(12).
8. Beach, C.M. and R. Davidson, 1983, Distribution-free Statistical Inference with Lorenz Curves and Income Shares, Review of Economic Studies, 50: 723-35.
9. Beach, C.M. and S.F. Kaliski, 1986, Lorenz Curve Inference with Sample Weights: an Application to the Distribution of Unemployment Experience. Applied Statistics 35: 38-45.
10. Beach, C.M. and J. Richmond, 1985, Joint Confidence Intervals for Income Shares and Lorenz Curves. International Economic Review 26: 439-50.
11. Bishop, A. John; Chakraborti, S. and Thistle, Paul D., 1989, Asymptotically Distribution-Free Statistical Inference for Generalized Lorenz Curves, The Review of Economics and Statistics, Cambridge, 71(4): 725-27.
12. Bishop, A. John; Chow, K. Victor and Formby, P. John, 1991, A Stochastic Dominace Analysis of Growth, Recessions and the U.S. Income Distribution, 1967-1986, Southern Economic Journal, 57(4): 936-46.
13. Bishop, A. John; Chow, K. Victor and Formby, P. John, 1994, Testing for Marginal Changes in Income Distributions with Lorenz and Concentration Curves, International Economic Review, Cambridge, 35(2): 479-88.
14. Bishop, A., Formby, P. John and Smith, W. James, 1991, Lorenz Dominance and Welfare: Changes in the U.S. Distribution of Income, 1967-1986, The Review of Economics and Statistics, 73(1): 134-39.
15. Buchanan, J. and G. Brennan, 1980, Tax Reform without Tears, in Aaron, H. and M. Boskin eds., The Economics of Taxation, The Brookings Institution.
16. Chipman, J.S., 1985, The Theory and Measurement of Income Distribution, in Basmann, R.L. and George Rhodes, Jr. (eds.), Advances in Econometrics, Vol.4 (Greenwich, CT: JAI Press, 1985).
17. Coyte, P.C., 1990, Canada, in R. Scheffler, L. Rossiter, eds., Comparative Health System:The Future of National Health Care Systems and Economics Analysis, Greenwich, Conn: JAI Press Inc.
18. Davidson, R. and Jean-Yves Duclos, 1997, Statistical Inference for the Measurement of the Incidence of Taxes and Transfers, Econometrica, 65(6): 1453-1465.
19. Doorslaer, E. van and A. Wagstaff, et al., 1999a, Equity in the Finance of Health Care: Some Futher International Comparisons, Journal of Health Economics, 18: 263-290.
20. Doorslaer, E. van & A. Wagstaff, et al., 1999b, Redistributive Effect of Health Care Finance in Twelve OECD Countries, Journal of Health Economics, 18: 291-313.
21. Emery, D. J., 2001, The Defined-Contribution Plan: The Next Generation of Healthcare Financing, Healthcare Financial Management, 55(1).
22. Feldstein, M., 1971, A New Approach to National Health Insurance, The Public Interest, 23.
23. Gastwirth, Joseph L., and Mitchell H. Gail, Simple Asymptotically Distribution-Free Methods for Comparing Lorenz Curves and Gini Indices Obtained from Complete Data, in Basmann, R.L. and George Rhodes, Jr. (eds.), Advances in Econometrics, Vol.4 (Greenwich, CT: JAI Press, 1985).
24. Gerdtham, Ulf-G & Sundberg, G.,1998,Redistributive Effects of Swedish Health Care Finance, International Journal of Health Planning and Management, 13: 289-306.
25. Grasso, L.P. and P.J. Frischmann, 1992, Measuring Horizontal Equity: a Regression Approach. The Journal of the American Taxation Association, 14 Fall: 123-133
26. Hagfors, R., 1999, The Convergence of Financing Structure 1980-1995, in Financing Social Security in Europe, edited by Ministry of Affairs and Health.
27. Iyer, G.S. and A. Seetharaman, 2000, An Evaluation of Alternative Procedures for Measuring Horizontal Inequity, The Journal of the American Taxation Association, 22(1),spring 2000,89-110
28. Klavus, J., 2001, Statistical Inference of Progressiveity Dominance: an Application to Health Care Financing Distributions, Journal of Health Economics, 20: 363-377.
29. Kakwani, N.C., 1977, Measurement of Tax Progressivity: An International Comparison. Econometrica, 45: 719-727.
30. Lambert, P.J. and J.R. Aronson, 1993, Inequality Decomposition Analysis and the Gini Coefficient Revisited, Economic Journal, 103: 1221-1227.
31. Lancry, Jean-Pierre and S. Sandier, 1998, Recent Changes in the Financing and Provision of Medical Services in France, Eurohealth, 43(3): 37-39.
32. Lancry, Jean-Pierre and S. Sandier, 1999, Rationing Health Care in France, Health Policy, 50(1-2): 23-38.
33. Lerman, R.I., and Yitzhaki, S., 1989, Improving the Accuracy of Estimates of Gini Coefficients. Journal of Econometrics 42: 43-47.
34. Levy, H., 1992, Stochastic Dominance and Expected Utility: Survey and Analysis. Management Science, 38(4): 555-586.
35. Musgrave, R.A. and T. Thin, 1948, Income Tax Progression 1929-48, The Journal of Political Economy, 56: 498-514.
36. Pourllier, Jean-Pierre and S. Sandier, 2000, France, Journal of Health Politics, Policy and Law, 25(5): 899-905.
37. Reviglio, F., 2000, Health Care and its Financing in Italy: Issues and Reform Options, IMF Working Paper, WP/00/166.
38. Seidman, L., 1990, Reconsidering National Health Insurance, The Public Interest, 101.
39. Sendler, W., 1979, On Statistical Inference in Concentration Measurement, Metrika, 26: 109-122.
40. Shorrocks, A.F., 1983, Ranking Income Distribution, Economica, 50: 1-17.
41. Suits, D. B., 1974, Measurement of Tax Progressivity, American Economic Review, 67: 747-752.
42. Wagstaff, A. & E. van Doorslaer et al., 1992, Equity in Finance of Health Care: Some International Comparisons, Journal of Health Economics, 11: 361-387.
43. Wagstaff, A. and E. van Doorslaer, 1997, Progressivity, Horizontal Equity and Reranking in Health Care Finance: A Decomposition Analysis for the Netherlands, Journal of Health Economics, 16: 499-516.
44. Wagstaff, A., E. van Doorslaer and P. Paci, 1989, Equity in Finance and Delivery of Health Care: Some Tentative Cross-Country Comparisons, Oxford Review of Economic Policy, 5: 89-112.
45. Westort, 2001, Measuring Variation in Tax Liability among Economic Equals., Advances in Taxation, 13: 169-203.
46. Westort, P.J. and J. M.Wagner, 2002, Toward a Better Measure of Horizontal Equity, The Journal of the American Taxation Association, 24(1), spring 2002, 17-28.
二、書籍及機關出版品
1. American Medical Association, 1989, International Health Care: Pattern of Financial, Fee Negotiation and Spending, National Leadership Conference, Center for Health Policy Research.
2. Barr, N., 1993, The Economics of the Welfare State, 2nd Edition, London: Weidenfeld and Nicolson.
3. Bollen, A. Kenneth, 1989, Structural Equations with Latent Variables, New York: John Wiley & Sons, Inc.
4. Dolgoff, R., D. Feldstein, and L. Skolnik, 1997, Understanding Social Welfare, Longman Publishers.
5. Donaldson, C. and Gerard, K., 1993, Economics of Health Care Financing :The Visible Hand.
6. Folland, S., A. Goodman and M. Stano, 1997, The Economics of Health and Health Care, 2nd Edition, Prentice-Hall, Inc.
7. Foster, H. (ed.), 1990, Employee Benefits in Europe and USA, Longman Group UK Ltd.
8. Glaser, A. W., 1991, Health Insurance in Practice — International Variations in Financing, Benefits, and Problem, Josey-Bass Inc.
9. Grayrill, F.A., 1976, Theory and Application of the Linear Model, 台北:雙葉書廊.
10. Hoffmeyer, U.K. and McCarthy T.R.,1994,Financing Health Care, Dordrecht, Netherlands:Kluwer Academic Publishers.
11. ILO, 1984, Financing Social Security: The Options, Geneva: ILO.
12. Lambert, P.J., 1993, The Distribution and Redistribution of Income - A Mathematical Analysis, 2nd Edition, Manchester University Press.
13. Phelps, C.E., 2003, Health Economics, 3rd Edition, Pearson Education, Inc.
14. Rao, R.C., 1973, Linear Statistical Inference and Its Applications, New York: John Wiley & Sons.
15. Seber, G.A., 1977, Linear Regression Analysis, New York: John Wiley & Sons.
16. Social Security Administration, 1995 and 1999, Social Security Programs throughout the World.