| 期刊論文| 1. | Ehrlich, Isaac、Becker, Gary S.(1972)。Market insurance, self-insurance, and self-protection。Journal of Political Economy，80(4)，623-648。   | | 2. | Kaplow, Louis(1992)。Income Tax Deductions for Losses as Insurance。The American Economic Review，82(4)，1013-1017。 | | 3. | Shavell, Steven(1979)。On Moral Hazard and Insurance。Quarterly Journal of Economics，93，541-562。 | | 4. | Pauly, Mark V.(1986)。Taxation, health Insurance, and market failure in the medical economy。Journal of Economic Literature，24，629-675。 | |