期刊論文| 1. | Feldstein, Martin S.(1974)。Tax Incidence in a Growing Economy with Variable Factor Supply。Quarterly Journal of Economics，88，551-573。   |
| 2. | Atkinson, A. B.(1970)。On the Measurement of Inequality。Journal of Economic Theory，2，244-263。 |
| 3. | Harberger, Arnold C.(1962)。The Incidence of the Corporation Income Tax。Journal of Political Economy，70(3)，215-240。 |
| 4. | Mieszkowski, P. M.(1967)。On the theory of tax incidence。Journal of Political Economy，75，250-262。 |
| 5. | Mieszkowski, P. M.(1969)。Tax incidence theory: the effects of taxes on the distribution of income。Journal of Economic Literature，7，1103-1124。 |
| 6. | Feldstein, Martin(1977)。The Surprising Incidence of a Tax on Pure Rent: A New Answer to an Old Question。Journal of Political Economy，85，349-360。 |
| 7. | Atkinson, A. B.、Stiglitz, J. E.(1976)。The Design of Tax Structure: Direct versus Indirect Taxation。Journal of Public Economics，6(2)，55-75。 |
| 8. | McLure, C. E. Jr.(1975)。General Equilibrium Incidence Analysis: The Harberger Model After Ten Years。Journal of Public Economics，4，125-161。 |
| 9. | 劉其昌(19821200)。論國民稅負的分配--以綜合所得稅課稅級距估算。臺北市銀月刊，13(12)，31-55。 延伸查詢 |
| 10. | Aaron, H.(1974)。A New View of the Property Tax。American Economic Review，64，212-221。 |
| 11. | Brennan, G.(1971)。Horizontal Equity: An Extension of an Extension。Public Finance，26，437-455。 |
| 12. | Calvo, G. A.、Kotlikoff, L. J.、Rodriguez, C. A.(1979)。The Incidence of a Tax on Pure Rent: A New (?) Reason for an Old Answer。Journal of Political Economy，87，869-874。 |
| 13. | Shome, P.(1985)。Is the Corporate Tax Shifted? Empirical Evidence from ASEAN。Public Finance Quarterly，13，21-46。 |
| 14. | Whalley, J.(1984)。Regression or Progression: The Taxing Question of Incidence Analysis。Canadian Journal of Economics，17，654-682。 |
| 15. | White, M.、White, A.(1965)。Horizontal Inequality in the Federal Income Tax Treatments of Homeowners and Tenants。National Tax Journal，18，225-239。 |
| 16. | Ratti, R. A.、Shome, P.(1977)。On a General Equilibrium Model of the Incidence of the Corporation Tax Under Uncertainty。Journal of Public Economics，8(2)，233-238。 |
| 17. | Ratti, R. A.、Shome, P.(1977)。The Incidence of the Corporation Income Tax: A Long-Run, Specific Factor Model。Southern Economy Journal，44，85-98。 |
| 18. | Rosen, H. S.(1978)。An Approach to the Study of Income, Utility, and Horizontal Equity。Quarterly Journal of Economics，92，307-322。 |
| 19. | Plotnick, R.(1982)。The Concept and Measurement of Horizontal Inequity。Journal of Public Economics，17，373-391。 |
| 20. | Musgrave, R. A.(1976)。ET, OT and SET。Journal of Public Economics，6，3-16。 |
| 21. | Meng, R.、Gillespie, W. I.(1986)。Horizontal Equity and Property Taxation in Canada。National Tax Journal，39，221-228。 |
| 22. | Meerman, J.(1980)。The Incidence of Sales and Excise Taxes, or Where Do We Put the Transfers?。Journal of Political Economy，88，1242-1248。 |
| 23. | Meerman, J. P.(1974)。The Definition of Income in Studies of Budget Incidence and Income Distribution。The Review of Income and Wealth，20，515-523。 |
| 24. | McLure, C. E.(1977)。The New View of the Property Tax: A Caveat。National Tax Journal，30，67-74。 |
| 25. | Lin, C.(1976)。A General Equilibrium Analysis of Property Tax Incidence。Journal of Public Economics，29，113-132。 |
| 26. | King, M. A.(1983)。An Index of Inequality: With Applications to Horizontal Equity and Social mobility。Econometrica，51，99-115。 |
| 27. | Kakwani, N. C.、Podder, N.(1976)。Efficient Estimation of the Lorenz Curve and Grouped Observations。Econometrica，44，137-148。 |
| 28. | Kakwani, N. C.(1977)。Applications of Lorenz Curves in Economic。Econometrica，45，719-727。 |
| 29. | Johnson, S. B.、Mayer, T.(1962)。An Extension of Sidgwick's Equity Principle。Quarterly Journal of Economics，76，454-463。 |
| 30. | Henderson, J. V.(1985)。Property Tax Incidence with a Public Sector。Journal of Political Economy，93，648-665。 |
| 31. | Habib, J.(1979)。Horizontal Equity with Respect to Family Size。Public Finance Quarterly，7，283-302。 |
| 32. | Fields, G. S.、Fei, John C. H.(1978)。On Inequality Comparisons。Econometrica，46，303-316。 |
| 33. | Feldstein, M.(1976)。On the Theory of Tax Reform。Journal of Public Economics，6，77-104。 |
| 34. | Davies, J.、St-Hilaire, F.、Whalley, J.(1984)。Some Calculations of Life-time Tax Incidence。American Economic Review，74，633-649。 |
| 35. | Cragg, J. G.、Harberger, A. C.、Mieszkowski, P.(1969)。Empirical Evidence on the Incidence of the Corporation Income Tax。Journal of Political Economy，75，811-821。 |
| 36. | Cowell, F. A.(1980)。Generalized Entropy and the Measurement of Distributional Chance。European Economic Review，13，147-159。 |
| 37. | Plotnick, Robert(1981)。A measure of horizontal inequity。The Review of Economics and Statistics，63(2)，283-288。 |
| 38. | Mieszkowski, Peter M.(1972)。The Property Tax: An Excise Tax or a Profits Tax?。Journal of Public Economics，1(1)，73-96。 |
圖書| 1. | Pechman, Joseph A.、Okner, Benjamin A.(1974)。Who bears the tax burden?。Washington, D.C.：The Brookings Institution。 |
| 2. | Boadway, R. W.、Wildasm, D. E.(1984)。Public Sector Economics。台北：華泰。 |
| 3. | Musgrave, Richard A.(1959)。The Theory of Public Finance。New York：McGraw-Hill。 |
| 4. | Aaron, Henry J.、吳家聲(1984)。誰來支付財產稅。台北：財政部財稅人員訓練所。 延伸查詢 |
| 5. | 游坤敏(1978)。我國財政收支的所得重分配效果。臺北：中央研究院三民主義研究所。 延伸查詢 |
| 6. | 財政部統計處(1986)。賦稅統計年報。 延伸查詢 |
| 7. | 財政部證券管理委員會(1986)。證券統計要覽。 延伸查詢 |
| 8. | 台灣省公資局(1985)。台灣地區菸酒事業統計年報。 延伸查詢 |
| 9. | Atkinson, A. B.、Stiglitz, J. E.(1980)。Lecture on Public Economics。台北：華泰書局。 |
| 10. | Browning, E. K.、Johnson, W. R.(1979)。The Distribution of the Tax Burden。Washington, D. C.：American Enterprise Institute for Public Research。 |
| 11. | Recktenwald, H. C.、Stolper, Martha V.(1971)。Tax Incidence and Income Redistribution。Detroit：Wayne State University Press。 |
| 12. | Pechman, J. A.(1985)。Who Paid the Tax, 1966-85?。Washington, D. C.：The Brookings Institution。 |
| 13. | Musgrave, R. A.、Musgrave, P. B.(1985)。Public Finance in Theory and Practice。台北：東南書局。 |
| 14. | Nozick, Robert(1974)。Anarchy, State and Utopia。Blackwell。 |