| 期刊論文| 1. | Mendoza, E. G.、Razin, A.、Tesar, L. L.(1994)。Effective Tax Rates in Macroeconomics Cross-Country Estimates of Tax Rates on Factor Incomes and Consumption。Journal of Monetary Economics，34(3)，297-323。   | | 2. | Bird, R. M.、Martinez-Vasquez, J.、Torgler, B.(2008)。Tax effort in developing countries and high income countries: The impact of corruption, voice and accountability。Economic Analysis & Policy，38(1)，55-71。 | | 3. | Kaldor, N.(1963)。Will underdeveloped countries learn to tax?。Foreign Affairs，41，410-419。 | | 4. | Martin, A. M.、Lewis, W. A.(1956)。Patterns of public revenue and expenditure。Manchester School of Economic and Social Studies，24(3)，203-244。 | | 5. | Mendoza, E. G.、Milesi-Ferretti, G. M.、Asea, P.(1997)。On the Ineffectiveness of Tax Policy in Altering Long-Run Growth: Harberger's Superneutrality Conjecture。Journal of Public Economics，66(1)，99-126。 | 會議論文| 1. | 蘇建榮(2012)。潛在國民租稅負擔率與租稅改革。成大財政論壇租稅理論與財政政策研討會，(會議日期: 2012年12月19日)。 延伸查詢 | 研究報告| 1. | Jarass, L.、Obermair, G. M.(1997)。More jobs, less tax evasion, cleaner environment。 | | 2. | Le, T. M.、Moreno-Dodson, B.、Rojchaichaninthorn, J.(2012)。Tax Capacity and Tax effort extended cross-country analysis from 1994 to 2009。 | | 3. | OECD(2000)。Effective average tax rates on capital, labour, and consumption。 | 圖書| 1. | OECD(2000)。Tax Burdens: Alternative Measures。Paris：Organization for Economic Co-operation and Development。 | | 2. | Eurostat(1997)。Structures of the taxation systems in the European Union, 1970-1995。Luxembourg。 | | 3. | Le, T. M.、Moreno-Dodson, B.、Rojchaichaninthorn, J.(2008)。Expanding taxable capacity and reaching revenue potential: Cross-country analysis。World Bank。 | | 4. | OECD(2001)。Tax ratios: A critical survey。Paris：OECD。 | 其他| 1. | 何志欽(2012)。富民經濟與稅改主軸。 延伸查詢 | | 2. | 曾巨威(20090103)。綜所稅降稅的好處到底給了誰？。 延伸查詢 | | 3. | Kramer, H.(1998)。Economic aspects of tax co-ordination in the EU，Austrian Institute of Economic Research。 | 圖書論文| 1. | Bird, R. M.、Martinez-Vasquez, J.、Torgler, B.(2006)。Societal institutions and tax effort in developing countries。The Challenge of Tax Reform in the Global Economy。Springer-Verlag。 | |