| 期刊論文1. | 孫克難(2006)。所得稅改革的三大主軸與六大迷思--租稅減免、課稅公平與兩稅合一。永豐金融季刊,35。 延伸查詢![new window](/gs32/images/newin.png) | 2. | Mitchell, Daniel(2007)。Iceland Joins the Flat Tax Club。Tax and Budget Bulletin,43。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 研究報告1. | Brook, A.、Leibfritz, W.(2005)。Slovakia's Introduction of a Flat Tax as Part of Wider Economic Reforms。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 2. | Ivanova, A.、Keen, M.、Klemm, A.(2005)。The Russia Flat Tax Reform。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 3. | Moore, D.(2005)。Slovakia's 2004 Tax and Welfare Reforms。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 4. | Stepanyan, V.(2003)。Reforming Tax Systems: Experience of the Baltics, Russia, and Other Countries of the Former Soviet Union。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 5. | 楊建成、張靜貞、林國榮、鍾經樊(2006)。促進產業升級條例租稅減免措施、兩稅合一制度及最低稅負制度之總合檢討。財政部。 延伸查詢![new window](/gs32/images/newin.png) | 6. | Keen, M.、Kim, Y.、Varsano, R.(2006)。The "Flat Tax(es)": Principles and Evidence。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 圖書1. | Adam Smith Institute(2004)。Flat Tax--The British Case。London。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 2. | Armey, Dick(2005)。The Case for the Flat Tax。FreedomWorks Inc.。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 3. | Hall, Robert E.、Rabushka, Alvin(2007)。The Flat Tax。Hooverpress。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 4. | OECD(2006)。Fundamental Reform of Personal Income Tax。Paris。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 5. | OECD(2006)。Reforming Personal Income Tax。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 其他1. | Lomas, Ulrika(20070405)。Czech Government Announces Bold Tax Reform Plans,http://www.tax-news.com。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | |