| 期刊論文1. | Billings, B. A.、Hamilton, J. L.(2002)。Taxes and Acquisition of Depreciable Assets: The Tax Reform Act of 1986 and the Alternative Minimum Tax。Journal of Accounting and Public Policy,21,423-452。 | 2. | 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。 | 3. | 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。 | 4. | Harvey, R. P.、Tempalski, Jerry(1997)。The Individual AMT: Why it Matters。National Tax Journal,50(3),453-474。 | 5. | 趙文衡(20050500)。享有租稅減免的企業卻需繳更多的稅?--談最低稅負制下的租稅矛盾。臺灣經濟研究月刊,28(5)=329,87-94。 延伸查詢 | 6. | Hassett, K.(1998)。Review: Cracking the Code: Making sense of the Corporate Alternative Minimum Tax。Journal of Economic Literature,36(4),2180-2181。 | 會議論文1. | 時報文教基金會(2005)。「租稅改革的公與義研討會」論文集。 延伸查詢 | 2. | 黃世鑫(2005)。回應最低稅負制總體檢72-83。 延伸查詢 | 圖書1. | Lyon, A.(1997)。Cracking the Code: Making sense of the Corporate Alternative Minimum Tax。Washington, D.C.:Brooking Institution Press。 | 單篇論文1. | GAO(2001)。Alternative Minimum Tax : Overview of Its Rationale and Impact on Individual Taxpayers(GAO-01-500T)。 | 其他1. | 經濟部(2005)。最低稅負與信賴保護。 延伸查詢 | 2. | 財政部(2005)。我國所得稅最低稅負制初步方案。 延伸查詢 | |