參考文獻
一、中文部分
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4.賴建華，「政府發行樂透彩券收益極大化之中獎獎金課稅稅率之探討」，財稅研究，第37卷第3期，民國94年，220-228頁。5.賴建華，「樂透彩券中獎獎金最低應稅金額之探討」，財稅研究，第3卷第6期，民國94年，123-133頁。6.賴建華，「台灣樂透彩券頭彩加碼效果之分析」，中國技術學院學報第27期，民國94年，11-23頁。
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