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| 4. | (1997)。Norway's Second National Communication under the Framework Convention on Climate Change。 |
| 5. | (1997)。Sweden's Second National Communication on Climate Change。 |
| 6. | European Environment Agency(1996)。Environmental: Implementation and Environmental Effectiveness。 |
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| 10. | OECD(2001)。Welcome to the Database on Environmentally Related Taxes。 |
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| 12. | Friends of the Earth(1998)。Citizens' Guide to Environmental Tax Shifting: For a Cleaner Environment, Stronger Economy, and Fairer Tax Code。 |