| 期刊論文1. | Frey, Bruno S.、Eichenberger, Reiner(1996)。To Harmonize or To Compete? That's not the Question。Journal of Public Economics,60,335-349。 | 2. | Sims, C.(1980)。Macroeconomic and Reality。Econometrica,48,1-49。 | 3. | Frenkel, A. Jacob、Razin, Assaf、Symansky, Steven(1991)。International VAT harmonization-Macroeconomic effects。IMF Staff Papers,38(4)。 | 4. | Granger, C. W. J.(1969)。Investigating causal relations by econometrics models and spectral methods。Econometrica,37,424-438。 | 5. | Ohsawa, Yoshiaki(2003)。A spatial tax harmonization model。European Economic Review,47,443-459。 | 6. | Perraudin, W. R. M.、Pujol, T.(1991)。European fiscal harmonization and the French economy。IMF Staff Papers,38(2)。 | 7. | van Leeuwen, Marko J.、Tang, P. J. G.(1995)。Consequences of harmonization of indirect taxes for Luxembourg。Journal of Policy Modeling,17,121-137。 | 8. | Wajsman, N.(1992)。Indirect tax harmonization in Denmark。Weltwirtschaftliches Archiv,128(4),727-741。 | 9. | Pesaran, Hashem H.、Shin, Yongcheol(1998)。Generalized impulse response analysis in linear multivariate models。Economic Letters,58(1),17-29。 | 10. | Kanbur, Ravi、Keen, Michael(1993)。Jeux Sans Frontieres: Tax Competition and Tax Coordination When Countries Differ in Size。The American Economic Review,83(4),877-892。 | 11. | Keen, Michael(1987)。Welfare Effects of Commodity Tax Harmonization。Journal of Public Economics,33(1),107-114。 | 學位論文1. | 林懷恩(2003)。加值稅貿易效果--台灣觀點、亞洲實證研究(碩士論文)。逢甲大學。 延伸查詢 | 2. | 邱美春(1993)。歐洲共同體加值稅調和理論與實際之研究(碩士論文)。國立政治大學。 延伸查詢 | 3. | 蔡昕燕(2005)。歐洲聯盟加值稅整合之研究(碩士論文)。南華大學。 延伸查詢 | 圖書1. | Pindyck, Robert S.、Rubinfeld, Daniel L.(1997)。Econometric Models and Economic Forecasts。McGraw-Hill。 | 2. | Asher, M. G.、Booth, Anne(1983)。Indirect Taxation in ASEAN。Singapore University Press。 | 3. | 沈玄池、陳彥煌(1996)。歐洲聯盟租稅整合與我國因應之道。行政院研究發展考核委員會。 延伸查詢 | 4. | 楊斌(2003)。稅收學。北京:科學出版社。 延伸查詢 | 圖書論文1. | Gordon, Roger H.、Hines, James R. Jr.(2002)。International Taxation。Handbook of Public Economics。 | 2. | Roberti, R.、Visaggio, M.(1994)。Fiscal Adjustment between Fiscal Harmonization and the Maastricht Convergence Criteria。Fiscal Problems in the Single-Market Europe。St. Martin's Press。 | |