| 期刊論文| 1. | Burman, L. E.、Gale, William G.、Rohaly, Jeffrey、Harris, Benjamin H.(2002)。The Individual AMT: Problems and Potential Solutions。National Tax Journal，55(3)，555-596。   | | 2. | Gujarathi, M.、Barua, Samir K.(1998)。Minimum Alternative Tax in India: Lessons to Be Learned from the Foreign Use of Alternative Minimum Tax。The International Tax Journal，24(3)，64-77。 | | 3. | Anderson, Kenneth(1988)。A Horizontal Equity Analysis of the Minimum Tax Provisions: 1976-1986 Tax Acts。Journal of the American Taxation Association，10，7-25。 | | 4. | Harvey, R. P.、Tempalski, Jerry(1997)。The Individual AMT: Why it Matters。National Tax Journal，50(3)，453-474。 | | 5. | Shaviro, Daniel(2001)。Tax Simplification and the Alternative Minimum Tax。Tax Notes，91，1455-1468。 | | 6. | Wells, B.、Wilczynski, M.(2002)。Tax-Effective Methods to Finance Latin American Operations。The International Tax Journal，28，21-50。 | 會議論文| 1. | Joint Committee on Taxation(2001)。Study of the Overall State of the Federal Tax System and Recommendations for Simplification, Pursuant to Section 8022(3)(B) of the Federal Tax System。JOINT COMMITTEE ON TAXATION 107TH CONGRESS, 1ST SESSION。Washington, D.C.。 | 圖書| 1. | General Accounting Office(1995)。Tax Policy: Experience With the Corporate Alternative Minimum Tax。Washington, D.C.。 | 其他| 1. | Saxton, Jim(2001)。The Alternative Minimum Tax For Individuals: A Growing Burden，Joint Economic Committee。 | 圖書論文| 1. | Graetz, M. J.、Emil, S.(1988)。Minimum Taxes and Comprehensive Tax Reform。Uneasy Compromise: Problems of a Hybrid Income-Consumption Tax。Washington, D.C.：Brookings。 | |