| 圖書| 1. | Cnossen, Sijbren(1977)。Excise Systems--A Global Study of the Selective Taxation of Goods and Services。Johns Hopkins University Press。   | | 2. | Joint Committee on Taxation(1991)。Schedule of Present Federal Excise Taxes。 | 圖書論文| 1. | Pechman, J. A.(1983)。Excise Taxes。Federal Tax Policy。 | |