期刊論文| 1. | Boadway, R.(2004)。The Dual Income Tax system: an overview。CESifo Dice Report，2(3)，3-8。   |
| 2. | Boadway, R.(2005)。Income tax reform for a globalized world: The case for a Dual Income Tax。Journal of Asian Economics，16，910-927。 |
| 3. | Christian, K.、Martin, D. D.(2007)。A growth oriented Dual Income Tax。International Tax and Public Finance，14，191-221。 |
| 4. | Nielsen, S. B.、Sørensen, P. B.(1997)。On the optimality of the Nordic system of dual income taxation。Journal of Public Economics，63，311-329。 |
| 5. | Sørensen, P. B.(1994)。From the global income tax to the dual income tax: recent reform in the Nordic countries。International Tax and Public Finance，1，57-79。 |
| 6. | Wolfgang, E.、Bernd, G.(2005)。Dual income taxation in EU member countries。CESifo Dice Report，1，41-47。 |
| 7. | Corlett, W. J.、Hauge, D. C.(1953)。Complementarity and the Excess Burden of the Taxation。Review of Economics Studies，21，21-30。 |