| 期刊論文| 1. | Harberger, Arnold C.(1962)。The Incidence of the Corporation Income Tax。Journal of Political Economy，70(3)，215-240。   | | 2. | 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。 | | 3. | Weitenberg, Johannes(1969)。The Incidence of Social Security Taxes。Public Finance，24，193-208。 | | 4. | Wayne, Vromaru(1974)。Employer Payroll Tax Incidence: Empirical Tests with Cross-Country Data。Public Finance，29，184-200。 | | 5. | Wayne, Vromaru(1974)。Employer Payroll Taxes and Money Wage Behavior。Applied Economics，6，189-204。 | | 6. | Perry, George L.(1970)。Changing Labor Markets and Inflation。Brookins Papers on Economic Activity，3，411-441。 | | 7. | Mieszkowski, Peter(1967)。On the Theory of Tax Incidence。Journal of Political Economy，75，250-262。 | | 8. | Mclure, Charles(1970)。Tax Incidence, Macroeconomic Policy, and Absolute Prices。Quarterly Journal of Economics，84，254-267。 | | 9. | Gordon, Robert(1971)。Inflation in Recession and Recovery。Brookings Papers on Economic Activity，2，105-166。 | | 10. | Hamermesh, Daniel(1979)。New Estimates of the Incidence of the Payroll Tax。Southern Economic Journal，45，1208-1219。 | | 11. | Brittain, John A.(1971)。The Incidence of Social Security Payroll Taxes。American Economic Review，61(1)，110-125。 | | 12. | Brittain, John(1972)。Reply to Feldstein。American Economic Review，62，739-742。 | | 13. | Feldstein, Martin(1972)。Comment on Britain。American Economic Review，62，735-738。 | 圖書| 1. | Brittain, John A.(1972)。The Payroll Tax for Social Security。Washington, DC：The Brookings Institution。 | | 2. | Musgrave, Richard A.(1959)。The Theory of Public Finance: A Study of Public Economy。New York：McGraw-Hill。 | | 3. | Musgrave, Richard、Musgrave, P.(1980)。Public Finance in Theory and Practice。New York：McGraw-Hill Book Co.。 | | 4. | Hirshleifer, J.(1976)。Price, Theory and Applications。New Jersey：Prentice-Hall, Inc.。 | | 5. | Ehrenberger, R. G.、Smith, R. S.(1988)。Modern Labor Economics: Theory and Public Policy。Scott-Foreman and Company。 | |