| 期刊論文1. | Atkinson, Anthony B.(1970)。On the Measurement of Inequality。Journal of Economic Theory,2(3),244-263。 | 2. | Cowell, F. A.(1980)。Generalized Entropy and the Measurement of Distribution Change。European Economic Review,13,147-159。 | 3. | Cowell, F. A.(1985)。Measures of Distribution Change, An Axiomatic Approach。Review of Economic Studies,52,135-151。 | 4. | Decoster, André、Schokkaert, Eric、Van Camp, Guy(1997)。Is Redistribution Through Indirect Taxes Equitable?。European Economic Review,41,599-608。 | 5. | Duclos, Jean-Yves(1995)。Assessing the Performance of an Income Tax。Bulletin of Economic Research,47,115-127。 | 6. | Hemming, Richard、Keen, Michael J.(1983)。Single Crossing Condition in Comparisons of Tax Progressivity。Journal of Public Economics,20,373-380。 | 7. | Jenkins, Stephen P.(1988)。Empirical Measurement of Horizontal Inequity。Journal of Public Economics,37,305-329。 | 8. | Kakwani, Nanak C.、Lambert, Peter J.(1999)。Measuring Income Tax Discrimination。The Review of Economic and Statistics,81,27-31。 | 9. | Kaplow, Louis(1998)。Accuracy, Complexity, and The Income Tax。The Journal of Law, Economics, & Organization,14,61-83。 | 10. | Aronson, J. Richard、Johnson, Paul、Lambert, Peter J.(1994)。Redistributive effect and unequal income tax treatment。Economic Journal,104(423),262-270。 | 11. | Buhmann, Brigitte、Rainwater, Lee、Schmaus, Guenther、Smeeding, Timothy M.(1988)。Equivalence Scales, Well-Being, Inequality, And Poverty: Sensitivity Estimates Across Ten Countries Using The Luxembourg Income Study (LIS) Database。Review of Income & Wealth,34(2),115-142。 | 12. | Plotnick, Robert(1981)。A measure of horizontal inequity。The Review of Economics and Statistics,63(2),283-288。 | 圖書1. | Rosen, Harvey S.(1995)。Public Finance。Richard D. Irwin。 | 2. | Musgrave, Richard A.、Musgrave, Peggy B.(1989)。Public Finance in Theory and Practice。New York:McGraw-Hill Book Co.。 | 圖書論文1. | Atkinson, Anthony B.(1980)。Horizontal Equity and the Distribution of the Tax Burden。The Economics of Taxation。Washington, D. C.:The Brookings Institution。 | 2. | Berliant, M. C.、Strauss, R. C.(1985)。The Horizontal and Vertical Equity Characteristics of The Federal Individual Income Tax, 1966-1977。Horizontal Equity, Uncertainty, and Economic Well-being。 | |