期刊論文| 1. | Clotfelter, Charles T.、Cook, Philip J.(1987)。Implicit Taxation in Lottery Finance。National Tax Journal，40(4)，533-546。   |
| 2. | Spiro, Michael H.(1974)。On the Tax Incidence of the Pennsylvania Lottery。National Tax Journal，27(1)，57-61。 |
| 3. | Suits, Daniel B.(1977)。Gambling Taxes: Regressivity and Revenue Potential。National Tax Journal，30(1)，19-35。 |
| 4. | Brinner, Roger G.、Clotfelter, Charles T.(1975)。An Economic Analysis of Appraisal of State Lotteries。National Tax Journal，28(3)，395-404。 |
| 5. | Feldstein, M. S.(1972)。Distributional equity and the optimal structure of public prices。American Economic Review，62(1/2)，32-36。 |
| 6. | Clotfelter, Roger G.(1979)。On the Regressity of State Operated 'Numbers' Games。National Tax Journal，32(4)，543-548。 |
| 7. | Livernois, John R.(1986)。The Taxing Game of Lotteries In Canada。Canadian Public Policy，12(4)，622-627。 |
| 8. | Suits, Daniel B.(1979)。The Elasticity of Demand for Gambling。Quarterly Journal of Economics，47(1)，155-162。 |
| 9. | Mikesell, John L.、Zorn, C. Kurt(1986)。State Lotteries as Fiscal Savior or Fiscal Fraud: A Look at the Evidence。Public Administration Review，46(4)，311-320。 |