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| 3. | King, Mervyn A.(1975)。Taxation, Corporate Financial Policy, and the Cost of Capital: A Comment。Journal of Public Economics，4，271-279。 |
| 4. | Stiglitz, J. E.(1978)。Notes on Estate Taxes, Redistribution, and the Concept of Balanced Growth Path Incidence。Journal of Political Economy，86(2)，S137-S150。 |
| 5. | Ballentine, J. G.(1978)。The Incidence of a Corporation Income Tax in a Growing Economy。Journal of Political Economy，86(5)，863-875。 |
| 6. | Friedlaender, A. F.、Vandeudrope, A. F.(1978)。Capital Taxation In A Dynamic General Equilibrium Setting。Journal of Public Economics，10(1)，1-24。 |
| 7. | Feldstein, Martin S.(1974)。Incidence of a Capital Income Tax in a Growing Economy with Variable Savings Rates。Review of Economic Studies，41，505-513。 |
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| 11. | Summers, Lawrence H.(1981)。Capital Taxation and Accumulation in a Life Cycle Growth Model。American Economic Review，71(4)，533-544。 |