| 研究報告| 1. | Genser, B.、Reuter, A.(2007)。Moving Towards Dual Income Taxation in Europe。   | | 2. | Joumard, I.(2001)。Tax System in European Union Countries。Paris：OECD。 | | 3. | Noord, P.(2000)。The Tax System in Norway。 | | 4. | Norregaard, J.、Khan, T. S.(2007)。Tax Policy: Recent Trends and Coming Challenges。 | 圖書| 1. | OECD(2006)。Fundamental Reform of Personal Income Tax。Paris。 | 其他| 1. | Morinobu, S.(2004)。Capital Income Taxation and the Dual Income Tax，Policy Research Institute, Ministry of Finance of Japan。 | |