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Thomas、Shoven, John B.、Whalley, John(1979)。Corporate and Personal Tax Integration in the U.S.: Some Preliminary Findings from a General Equilibrium Analysis。Microeconomic Simulation。Madison, Wisconsin：Institute for Research on Poverty。 | | 4. | Kaplow, L.(2007)。Taxation。Handbook of Law and Economics。Amsterdam：Elsevier。 | | 5. | Martinez-Vazquez, Jorge、Bird, Richard M.(2011)。Value Added Tax: Onward and Upward。The Elgar Guide to Tax Systems。Edward Elgar Publishing。 | | 6. | Martinez-Vazquez, Jorge(2001)。Mexico: An Evaluation of the Main Features of the Tax System。Mexico-- Country Economic Memorandum: Challenges and Prospects for Tax Reform。Washington, D. C.：The World Bank。 | | 7. | Younger, Stephen D.(1996)。Estimating Tax Incidence in Ghana: An Exercise Using Household Data。Economic Reform and the Poor in Africa。Oxford：Clarendon Press。 | |