| 期刊論文| 1. | Arrow, Kenneth J.、Lind, Robert C.(1970)。Uncertainty and the Evaluation of Public Investment Decisions。American Economic Review，60(3)，364-378。   | | 2. | Bator, Francis M.(1958)。The Anatomy of Market Failure。The Quarterly Journal of Economics，72(3)，351-379。 | | 3. | Boskin, Michael J.(1978)。Taxation, Saving, and the Rate of Interest。Journal of Political Economy，86(2 Part 2)，S3-S27。 | | 4. | Feldstein, M. S.(1964)。The Social Time Preference Discount Rate in Cost-Benefit Analysis。The Economic Journal，74，360-379。 | | 5. | Auerbach, Alan J.(1983)。Taxation, Corporate Financial Policy and the Cost of Capital。Journal of Economic Literature，21，905-940。 | | 6. | Auerbach, Alan J.(1979)。Inflation and the Choice of Asset Life。Journal of Political Economy，87，621-638。 | | 7. | Auerbach, Alan J.(1982)。Tax Neutrality and the Social Discount Rate: A Suggested Framework。Journal of Public Economics，17，355-372。 | | 8. | Boadway, Robin(1978)。Investment Incentives, Corporate Taxation, and Efficiency in the Allocation of Capital。Economic Journal，88，470-481。 | | 9. | Feldstein, M. S.(1981)。Adjusting Depreciation in an Inflationary Economy: Indexing Versus Acceleration。National Tax Journal，34，29-43。 | | 10. | Brock, William A.、Magee, Stephen P.(1978)。The Economics of Special Interest Politics: The Case of the Tariff。American Economic Association，68(2)，246-250。 | | 11. | Coase, Ronald H.(1960)。The Problem of Social Cost。Journal of Law and Economics，3(2)，1-44。 | 圖書| 1. | Corden, W. M.(1971)。The Theory of Protection。Oxford：Clarendon Press。 | | 2. | Boadway, Robin W.(1979)。Public Sector Economics。Cambridge, Massachusetts：Winthrop Publishers。 | | 3. | Balassa, Bela(1971)。The Structure of Protection in Developing Countries。Baltimore：Johns Hopkins University Press。 | | 4. | Harberger, Arnold C.(1974)。Taxation and Welfare。Boston：Little, Brown, & Co。 | | 5. | Aaron, Henry J.(1976)。Inflation and the Income Tax。Washington, DC：The Brookings Institution。 | | 6. | Goode, Richard(1984)。Government Finance in Developing Countries。Washington, DC：The Brookings Institution。 | | 7. | Bird, R.(1980)。Tax Incentives for Investment: The State of the Art。Toronto：Canadian Tax Foundation。 | | 8. | Harberger, Arnold C.(1976)。Project Evaluation: Collected Papers。Chicago：University of Chicago Press。 | 單篇論文| 1. | Gandhi, Ved P.(19810203)。Unemployment in Developing Countries: Can Tax Incentives Help?，International Monetary Fund。 | 圖書論文| 1. | Goodman, David E.(1972)。Industrial Development in the Brazilian Northeast: An Interim Assessment of the Tax Credit Scheme of Article 34/18。Brazil in the Sixties。Nashville, Tennessee：Vanderbilt University Press。 | | 2. | Harberger, Arnold C.(1972)。On Measuring the Social Opportunity Cost of Labour。Fiscal Measures for Employment Promotion in Developing Countries。Geneva：International Labor Office。 | | 3. | Harberger, Arnold C.(1980)。Tax Neutrality in Investment Incentives。The Economics of Taxation。Washington：Brookings Institution。 | |