期刊論文| 1. | Borg, Mary O.、Mason, Paul M.(1988)。The Budgetary Incidence of a Lottery to Support Education。National Tax Journal，41(1)，75-85。   |
| 2. | 劉代洋(2005)。對彩券發行迄今的檢視與省思。樂彩季刊，2005(3月號)，14-15。 延伸查詢 |
| 3. | 丁惠民(2005)。宜蘭縣政府公益彩券盈餘分配款運用狀況。樂彩季刊，2005(9月號)。 延伸查詢 |
| 4. | 張秀蓮(2004)。談公益彩券盈餘的監督與運用。樂彩季刊，2004(3月號)。 延伸查詢 |
| 5. | 陳延寧(2004)。彩券盈餘地方政府怎麼用？。樂彩季刊，2004(3月號)。 延伸查詢 |
| 6. | 劉燈城(2004)。談公益彩券的盈餘分配與監督。樂彩季刊，2004(6月號)。 延伸查詢 |
| 7. | Borg, Mary O.、Mason, Paul M.(1990)。An Economic Comparison of Gambling Behavior in Atlantic。Public Finance Quarterly，18(3)，291-312。 |
| 8. | Erekson, O. Homer、DeShano, Kimberly M.、Platt, Glenn、Ziegert, Andrea L.(2002)。Fungibility of Lottery Revenues and Support of Public Education。Journal of Education Finance，28(2)，301-312。 |
| 9. | Garrett, Thomas A.(2001)。Earmarked Lottery Revenues for Education: a New Test of Fungibility。Journal of Education Finance，26，219-238。 |
| 10. | Lauth, Thomas P.、Robbins, Mark D.(2002)。The Georgia Lottery and State Appropriation for Education: Substitution or Additional Funding?。Public Budgeting and Finance，30(3)，89-100。 |
| 11. | Miller, Donald E.、Pierce, Patrick A.(1997)。Lotteries for Education: Windfall or Hoax?。State and Local Government Review，29(1)，34-42。 |
| 12. | Stark, Steven R.、Wood, Craig、Honeyman, David S.(1993)。The Florida Education Lottery: Its Use As a Substitute for Existing Funds and Its Effects on the Equity of School Funding。Journal of Education Finance，18(3)，231-242。 |
| 13. | Summers, Susan R.、Honeyman, David S.、Wattenberger, James L.、Miller, David M.(1995)。An Examination of Supplantation and Redistribution Effect of Lottery Allocations to a Community College System。Journal of Education Finance，21，236-253。 |
| 14. | Mikesell, John L.、Zorn, C. Kurt(1986)。State Lotteries as Fiscal Savior or Fiscal Fraud: A Look at the Evidence。Public Administration Review，46(4)，311-320。 |
| 15. | 江妍慧(2005)。彩券變散財童子、盈餘分配不公益、弱勢團體不彩券。新臺灣新聞週刊。 延伸查詢 |
| 16. | Spindler, Charles J.(1995)。The Lottery and Education: Robbing Peter to Pay Paul?。Public Budgeting and Finance，15(3)，54-62。 |