| 期刊論文| 1. | Denicolo, V.、Matteuzzi, M.(2000)。Specific and Ad Valorem Taxation in Asymmetric Coumot Oligopolies。International Tax and Public Finance，7(3)，335-342。   | | 2. | Cremer, H.、Gahvari, F.(1993)。Tax evasion and optimal commodity taxation。Journal of Public Economics，50，261-275。 | | 3. | Dierickx, Ingemar、Matutes, Carmen、Neven, Damien(1988)。Indirect taxation and Cournot Equilibrium。International Journal of Industrial Organization，6(3)，385-399。 | | 4. | Kay, J. A.、Keen, M. J.(1983)。How should commodities be taxed? -- Market structure, product heterogeneity and the optimal structure of commodity taxes。European Economic Review，23，339-358。 | | 5. | Slemrod, J.(2007)。Cheating ourselves: the economics of tax evasion。Journal of Economic Perspectives，21，25-48。 | | 6. | Myles, G. D.(1996)。Imperfect Competition and the Optimal Combination of advalorem and Specific Taxation。International Tax and Public Finance，3，29-44。 | | 7. | Anderson, Simon P.、De Palma, André、Kreider, Brent(2001)。The Efficiency of Indirect Taxes under Imperfect Competition。Journal of Public Economics，81(2)，231-251。 | | 8. | Delipalla, Sofia、Keen, Michael(1992)。The Comparison between Ad Valorem and Specific Taxation under Imperfect Competition。Journal of Public Economics，49(3)，351-367。 | | 9. | Skeath, Susan E.、Trandel, Gregory A.(1994)。A Pareto comparison of ad valorem and unit taxes in noncompetitive environments。Journal of Public Economics，53(1)，53-71。 | | 10. | Suits, Donald B.、Musgrave, Richard A.(1953)。Ad Valorem and Unit Taxes Compared。Quarterly Journal of Economics，67(4)，598-604。 | 圖書| 1. | Myles, G. D.(1995)。Public Economics。Cambridge University Press。 | 圖書論文| 1. | Wicksell, K.(1959)。Finanztheoretische Untersuchungen nebst Darstellung und Kritik des Steuerwesens Schwedenss, Jena: Gustav Fisher。Readings in the Economics of taxation。London：Allen and Unwin。 | |