中文文獻
圖書：
林英彥 (2003) 不動產估價，第十版，文笙書局。
于宗先、王金利 (2008) 台灣賦稅體制之演變，初版，聯經。
徐偉初、歐俊男、謝文盛 (2016) 財政學，第四版，華泰文化。
期刊論文：
王宏文 (2010)，"台北市地價稅公平性之研究"，行政暨政策學報，51，47-76。
李泳龍 (1988)，"地價稅與地方公共設施對住宅區位選擇影響之研究-Tiebout假說在台北都會區之實證研究"，政治大學地政所碩士論文。
林子欽、林子雅 (2008)，"公部門不動產估價成效評估－公平性之觀點"，住宅學報，17(2)，63-80。林元興 (1999)，"土地持有課稅制之研究"，財政部賦稅署委託研究報告。
林森田、陳荔芬 (1993)，"地方公共設施效益與土地稅負擔資本化之研究"，政大學報，67，423-457。
林森田、李泳龍 (1995)，"資本化效果及其土地政策上之應用"，台灣金融土地季刊，32(2)，141-159。
張怡文、江穎慧與張金鶚 (2009)，"分量迴歸在大量估價模型之應用－非典型住宅估價之改進"，都市與計畫，36(3)，281-304。華昌宜 (1994)，"最適房地價稅率及其在台灣政策應用之探討"，人文及社會集刊，6 (2)，63-77。華昌宜 (1999)，"土地持有課稅制之研究"，財政部賦稅署委託研究報告。
黃呈錐 (2001)，"我國房屋現值標準單價改進研訂之芻議"，財稅研究，30(4)，63-78。黃佳鈴、張金鶚 (2006)，"從房地價格分離探討地價指數之建立"，台灣土地研究，8(2)，73-106。黃淑惠 (1998)，"台灣地區公告地價評估結果之檢定"，台灣經濟，256，12-20。
黃朝琴 (1994)，"我國財產稅評價制度公平性之探討"，國立政治大學財政學系碩士論文。
黃瓊瑤 (2002)，"現行區段地價查估程序、作法之合理性探討（二）"，現代地政，247，14-16。
彭建文、吳森田與吳祥華 (2007)，"不動產有效稅率對房價影響分析-以台北市大同區與內湖區為例"，台灣土地研究，10(2)，49-66。廖誼溢 (2000)，"以標準宗地制度取代公告土地現值制度"，現代地政，234，50-53。
蔡吉源(2001)，"再論土地稅制改革－兼論桃園經驗"，財稅研究，33(6)，117-155。蔡吉源 (2001)，"台灣土地課稅制度：問題、影響與改革"，台灣土地研究，3，37-82。鄧瑞兆、蔡吉源 (1996)，"大台北地區財政區劃分之經濟性分析"，台灣銀行季刊，46(4)，37-49。英文文獻
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