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| 3. | Davies, D. G.(1959)。An Empirical Test of Sales-Tax Regressivity。Journal of Political Economy，67，72-78。 |
| 4. | Davies, D. G.(1960)。Progressiveness of a Sales Tax in Relation to Various Income Bases。American Economic Review，50，987-995。 |
| 5. | Davies, D. G.(1970)。Equity Effects of Including Services in a Sales Tax。Revista Internazionale Di Science，17，953-962。 |
| 6. | Davies, D. G.(1971)。Clothing Exemptions and Sales Tax Regressivity: Note。American Economic Review，61(1)，187-189。 |
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| 8. | Fox, W. F.、Murray, M.(1988)。Economic Aspects of Taxing Services。National Tax Journal，41，19-36。 |
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| 11. | Reggeri, G. C.(1978)。On the Incidence of Canada's Provincial Sales Taxation。Public Finance Quarterly，6，473-484。 |
| 12. | Schaefer, Jeffrey M.(1969)。Sales Tax Regressivity under Alternative Tax Bases and Income Concepts。National Tax Journal，22(4)，516-527。 |
| 13. | Schaefer, J. M.(1969)。Clothing Exemptions and Sales Tax Regressivity。American Economic Review，59，596-599。 |
| 14. | Schaefer, J. M.(1969)。Regressivity of State-Local Taxation: A Case Study of New Jersey。Quarterly Review of Economics and Business，9，7-18。 |
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