一、中文部分
江莉莉(2002)，「兩稅合一與動態均衡下的所得分配」，《經濟論文叢刊》，30：2，p205-227。
林世銘(2002)，「兩稅合一前後產業租稅環境與經營績效之比較」，《財稅研究》，34：3，p64-78。林安樂(2000)，「我國實施兩稅合一的可既算一般均衡分析」，《經濟專論》，(197)。
林師模(1997)，「課徵燃料稅對所得階層及城鄉福利影響之一般均衡分析」。《因應溫室效應之經濟工具及其經濟影響研討會論文集》，民86.04，頁111 – 138。
徐世勳、李秉正、黃宗煌，1998。「開徵碳稅之經濟影響的跨國比較：GTAP多國模型之應用」。《行政院環保署溫室氣體減量之經濟影響評估研討會論文集》，民87.05，頁59 – 83。
財政部(1998)，《兩稅合一所得稅法疑義解答》。
許嘉棟(1989)，「兩稅合一所得稅制影響之一般均衡動態模擬分析」，《經濟論文》，17：2。郭炳伸(1985)，「我國租稅歸宿一般均衡模型之建立與應用」，《政治大學財政學系碩士論文》。
黃宗煌、李秉正、徐世勳、林師模、劉錦龍(1999)，「溫室氣體減量成本效益分析」－TAIGEM模型建構即減量策略之經濟評估。《行政院環保署八十八年度研究計劃》。
楊子菡、蘇漢邦(2002)，「綠色租稅改革的租稅福利成本與結構效果」，《農業與經濟》第29期，p29-54。劉瑞文(1998)，「我國可計算一般均衡模型ROCGEM之建立與應用」。《行政院主計處專題研究報告》。
蕭代基、葉淑琦(1998)，「綠色稅制改革－OECD最新環境稅報告」。《台灣地球日出版社》。
蘇建榮、駱聖芬(1997)，「實施兩稅合一對產業發展之影響」，《台灣製造業發展升級策略長期研究第五年度工作計劃》。
蘇漢邦、李秉正、徐世勳(2000)，「二氧化碳之總量管制與部門等比列減量政策對台灣社經影響之比較」，《台灣經濟學會年會論文集》1999年，p103-130
蘇導民(1986)，「我國採行兩稅合一之一般均衡分析」，《政治大學財政學系碩士論文》。
二、英文部分
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Barrett, S. (1990). “Pricing the Environment: The Economic and Environmental Consequences of a Carbon Tax”. Economic Outlook, February: 24-33.
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Dixon, P.B. and Parmenter, B.R. and Alan Powell A. and Wilcoxen, P.J.(1992). Notes and Problems in Applied General Equilibrium Economics. Monash University and The University of Texas.
Dixon, P.B., Parmenter, B.R., Sutton J. and Vincent D.P.(1982). ORANI: A Multisectoral Model of the Australian Economy . Amsterdam: North-Holland.
Dixon, Peter B. and Maureen T.Rimmer(2002). Dynamic, General Equilibrium Modelling for Forecasting and Policy : a Practical Guide and Documentation of Monash. Amsterdam:North-Holland.
Fullerton, D., and Henderson, Y.(1989) “A Disaggregate Equilibrium Model of the Tax Distortions among Assets, Sectors and Industies.” International Economic Review 30：391-413.
Fullerton, D., King, A., Shoven, J., and Whalley, J.(1981) “Corporate Tax Integration in the United States：A General Equilibrium Approach.” American Economic Review 71：677-691.
Goulder, L.H. (1999) “Green Tax Reform: Theoretical Issues, Empirical Results, and Future Challenges”, in R. Brannlund and I. Gren ed., Green Taxes-Economic Theory and Empirical Evidence from Scandinavia, Edward Elgar Publishing Limited.
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Hamilton, K. and G. Cameron (1994). “Simulating the Distributional Effects of a Canadian Carbon Tax”. Canadian Public Policy 20(4): 385-399.
Harrison, D., JR. (1994). “The Distributive Effects Of Economic Instruments For Environmental Policy.” Paris: OECD.
Harrison, W.J., and K.R. Pearson(2002), GEMPACK, version 8.0, Center for Policy Studies, Monash University, Melbourne, Australia.
Horridge,J.M., Parmenter, B.R. and Pearson,K.R.(1998). ORANI-G: A General Equilibrium Model of the Australian Economy. Course in Practical GE modelling, 21-29 April 1998, p01 - 62.
Jorgenson D. and K.Y. Yun (1990), “Tax Policy and the Cost of Capital”, Oxford Univ. Press, Oxford.
Jorgenson, D. and P. Wilcoxen. (1994). “The Economic Effects of a Carbon Tax”. Paper presented to the IPCC Workshop on Policy Instruments and their Impacts, Tsukuba, Japan, January 17-20.
Jorgenson, D. W., and P. J. Wilcoxen(1993), ”Reducing US carbon emissions:An econometric general equilibrium assessment”, Resource and Energy conomics 15, 7-25.
Jorgenson, D., D. Slesnick, and P. Wilcoxen(1992). “Carbon Tax and Economic Welfare”. Brookings Papers on Economic Acivity: Microeconomics, 393-431.
Monash CoPS(2003). “ORANIGRD: a Recursive Dynamic version of ORANIG.”
OECD, 1995. “Climate Change, Economic Instruments and Income Distribution”. Report on 1995.
OECD, 1997. “Environmental Taxes and Green Tax Reform”. Report on 1997.
Pereira, Alfredo M. (1993). “A Dynamic General Equilibrium Analysis of Corporate Tax Integration.” Journal of Policy Modeling 15(1)：63-89
Powell, Alan A. and Snape, Richard. H.(1993). “The Contribution of Applied General Equilibrium Analysis to Policy Reform in Australia.” Journal of Policy Modeling 15(4)：393-414
Shih-Hsun Hsu, Hsing-Chun Lin, Han-Pang Su(2004). “Updating Input-Output Tables Using a Dynamic Computable General Equilibrium Model－The Case of Taiwan”. 2004 Taipei Conference on Macroeconomics and Development.
Smith, S. (1994). “Who Pays for Climate Change Policies? Distributional Side-Effects and Policy Responses”. In OECD (1994c).