| 期刊論文| 1. | Andrews, William D.(1974)。A consumption-type or cash flow personal income tax。Harvard Law Review，87，1113-1188。   | | 2. | Denison, Edward F.(1958)。A note on private saving。Review of Economics and Statistics，40，261-267。 | | 3. | Feldstein, Martin S.、Slemrod, Joel(1978)。Inflation and the excess taxation of capital gains on corporate stock。National Tax Journal，31，107-118。 | | 4. | Sato, Ryuzo(1963)。Fiscal policy in a neoclassical growth model: An analysis of the time required for equilibrating adjustment。Review of Economic Studies，30，16-23。 | | 5. | Summers, Lawrence H.(1981)。Capital Taxation and Accumulation in a Life Cycle Growth Model。American Economic Review，71(4)，533-544。 | | 6. | Boskin, Michael J.(1978)。Taxation, Saving, and the Rate of Interest。Journal of Political Economy，86(2)，3-27。 | 會議論文| 1. | Hall, Robert E.(1968)。The implications of consumption and income taxation for economic growth。 | 圖書論文| 1. | Boskin, Michael J.(1973)。The economics of the labor supply。Income maintenance and labor supply。Chicago, Illinois：Rand McNally Publishers Inc.。 | | 2. | Bradford, David F.(1980)。The case for a personal consumption tax。What should be taxed: Income or expenditures?。Washington, DC：Brookings Institution Press。 | | 3. | Feenberg, Daniel、Rosen, Harvey S.(1983)。Alternative tax treatment of the family: Simulation methodology and results。Behavioral simulation methods in tax policy analysis。Chicago, Illinois：University of Chicago Press。 | | 4. | Feldstein, Martin、Feenberg, Daniel R.(1983)。Alternative tax rules and personal saving incentives: Microeconomic data and behavioral simulations。Behavioral simulation methods in tax policy analysis。Chicago, Illinois：University of Chicago Press。 | |