| 期刊論文| 1. | Tuomala, Matti(1984)。On the Optimal Income Taxation: Some Further Numerical Results。Journal of Public Economics，23(3)，351-366。   | | 2. | Cooter, R.、Helpman, H.(1974)。Optimal Income Taxation for Transfer Payments under Different Social Welfare Criteria。Quarterly Journal of Economics，88，656-670。 | | 3. | Fair, R. C.(1971)。The Optimal Distribution of Income。Quarterly Journal of Economics，85，551-579。 | | 4. | Shorrocks, Anthony F.(1980)。The Class of Additively Decomposable Inequality Measures。Econometrica，48(3)，613-625。 | | 5. | Stern, N. H.(1976)。On the specification of models of optimum income taxation。Journal of Public Economics，6(1/2)，123-162。 | | 6. | Mirrlees, James Alexander(1971)。An Exploration in the Theory of Optimum Income Taxation。The Review of Economic Studies，38(2)，175-208。 | 圖書| 1. | Berliant, M. C.、Lin, S. H.(1989)。Inequality in Optimal Income Taxation。Rochester, N. Y.：University of Rochester。 | | 2. | Lin, S. H.(1989)。Welfare Functions, Inequality Measures, and Tax Systems: A Commutative Diagram。Rochester, N. Y.：University of Rochester。 | |