| 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. | Penner, Rudolph G.(1967)。Uncertainty and the Short Run Shifting of the Corporation Tax。Oxford Economics Papers，19(1)，99-110。 | | 3. | Feldstein, M.、Frisch, D.(1977)。Corporate Tax Integration: The Estimated Effects on Capital Accumulation and Tax Distribution of Two Integration Proposals。National Tax Journal，30(1)，37-52。 | | 4. | 張慶輝(19820700)。營利事業所得稅之轉嫁問題。財稅研究，14(4)，10-21。 延伸查詢 | | 5. | Feldstein, Martin S.(1974)。Incidence of a Capital Income Tax in a Growing Economy with Variable Savings Rates。Review of Economic Studies，41，505-513。 | | 6. | Bradford, D.(1981)。The Incidence aad Allocation Effects of a Tax on Corporate Distributions。Journal of Public Economics，15，1-22。 | | 7. | Cheng, C.(1988)。Optimal Taxation of Business and Individual Incomes。Journal of Public Economics，35，277-295。 | | 8. | Feldstein, M.(1970)。Corporate Taxation and Dividend Behavior。Review of Economic Studies，37，57-72。 | | 9. | Holland, D.(1975)。Some Observations on Full Integration。National Tax Journal，28，353-357。 | | 10. | King, M.(1971)。Comment on Corporate Taxation and Dividend Behavior。Reviews of Economic Studies，38，377-386。 | | 11. | McLure, C. Jr.(1976)。Integration of the Income Taxes: Why and How。Journal of Corporate Taxation，2，458-463。 | | 12. | Modigliani, F.、Miller, M.(1958)。The Cat of Capital, Corporation Finance, and the Theory of Investment。American Economic Review，48，261-297。 | | 13. | Surrey, S.(1975)。''Reflections on Integration'' of Corporation and Individual Income Taxes。National Tax Journal，28，335-340。 | | 14. | Stiglitz, Joseph E.(1973)。Taxation, Corporate Financial Policy, and the Cost of Capital。Journal of Public Economics，2(1)，1-34。 | 會議論文| 1. | Kaldor, M.(1971)。The Economic Effects of Alternative Systems of Corporation Tax。The Committee, Minutes of Evidence, Appendices and Index, Session 1970-71。London：Her Majesty's Stationery Office。 | 圖書| 1. | McLure, Charles E. Jr.(1979)。Must Corporate Income Be Taxed Twice?。Washington, DC：Brookings Institution。 | | 2. | Musgrave, Richard A.、Musgrave, Peggy B.(1973)。Public Finance in Theory and Practice。McGraw-Hill Book Co.。 | | 3. | 高景明(1987)。未分配盈餘課稅問題之研究。財政部稅制會。 延伸查詢 | | 4. | Blum, M.、Crochett, J.、Friend, I.(1978)。Financial Effects of Capital Tax Reforms。New York University, Salomon Brothers Canter。 | | 5. | Break, George F.、Pechman, Joseph A.(1975)。Federal Tax Reform: The Impossible Dream?。Brookings Institution。 | | 6. | Wiseman, J.、Davenport, M.(1974)。Theoretical and Empirical Aspects of Corporate Taxation。Paris：OECD。 | 圖書論文| 1. | Harberger, A.(1968)。Taxation: Corporation Income Taxes。International Encyclopedia of the Social Sciences。New York：Macmillan。 | |