| 期刊論文| 1. | Harberger, Arnold C.(1962)。The Incidence of the Corporation Income Tax。Journal of Political Economy，70(3)，215-240。   | | 2. | Krugman, Paul R.(1994)。Competitiveness: A dangerous obsession。Foreign Affairs，73(2)，28-44。 | | 3. | 陳聽安、陳國樑(20150300)。財政健全方案之評析。財稅研究，44(2)，41-93。 延伸查詢 | | 4. | Viard, Alan D.(2009)。Two Cheers for Corporate Tax Base Broadening。National Tax Journal，62(3)，399-412。 | | 5. | 陳聽安、陳國樑(20150400)。二十一世紀我國所得稅制度的建構--營利事業所得稅部分。社會科學論叢，9(1)，95-187。 延伸查詢 | | 6. | Arena, Matteo P.、Kutner, George W.(2015)。Territorial Tax System Reform and Corporate Financial Policies。The Review of Financial Studies，28(8)，2250-2280。 | | 7. | DeBacker, Jason M.、Prisinzano, Richard(2015)。The Rise of Partnerships。Tax Notes，147(13)，1563-1575。 | | 8. | Dharmapala, Dhammika、Foley, C. Fritz、Forbes, Kristin J.(2011)。Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act。Journal of Finance，66(3)，753-787。 | | 9. | Graetz, M. J.、Warren, A. C. J.(2007)。Dividend Taxation in Europe: When the ECJ Makes Tax Policy。Common Market Law Review，44，1577-1623。 | | 10. | Gravelle, Jane G.(2012)。Does the Concept of Competitiveness Have Meaning in Formulating Corporate Tax Policy?。Tax Law Review，65，323-348。 | | 11. | Grubert, Harry(2013)。Foreign Taxes and the Growing Share of US Multinational Company Income Abroad: Profits, Not Sales Are Being Globalized。National Tax Journal，65(2)，247-281。 | 研究報告| 1. | 徐偉初、羅時萬、陳國樑(2017)。我國股利所得課稅及兩稅合一制度之檢討 (計畫編號：105mofD06)。中華財政學會。 延伸查詢 | | 2. | Cooper, M.、McClelland, J.、Pearce, J.、Prisinzano, R.、Sullivan, J.、Yagan, D.、Zidar, O.、Zwick, E.(2015)。Business in the United States: Who Owns It and How Much Tax Do They Pay?。 | | 3. | Gravelle, Jane G.(2017)。Reform of U.S. International Taxation: Alternatives。Washington, DC：Congressional Research Service。 | | 4. | Gravelle, Jane G.、Hungerford, Thomas L.(2012)。Corporate Tax Reform: Issues for Congress。Washington, DC：Congressional Research Service。 | | 5. | Heniff, Bill Jr.(2016)。The Budget Reconciliation Process: The Senate's "Byrd Rule"。Washington, DC：Congressional Research Service。 | | 6. | Henty, Philippa、Cai, Yi Yong、Davis, Graeme(2017)。US Corporate Tax Reform: Implications for the Rest of the World。The Australian Government Treasury。 | | 7. | Keightley, Mark P.、Sherlock, Molly F.(2014)。The Corporate Income Tax System: Overview and Options for Reform。Washington, DC：Congressional Research Service。 | | 8. | Liu, Li(2018)。Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK。International Monetary Fund。 | | 9. | Page, Benjamin R.、Rosenberg, Joseph、Nunns, James R.、Rohaly, Jeffrey、Berger, Daniel(2017)。Macroeconomic Analysis of the Tax Cuts and Jobs Act as Passed by the Senate。Tax Policy Center。 | | 10. | Spengel, Christoph、Heinemann, Friedrich、Olbert, Marcel、Pfeiffer, Olena、Schwab, Thomas、Stutzenberger, Kathrin(2017)。Analysis of US Corporate Tax Reform Proposals and their Effects for Europe and Germany。Mannheim：Centre for European Economic Research。 | | 11. | Tax Foundation(2017)。Preliminary Details and Analysis of the Tax Cuts and Jobs Act。Tax Foundation。 | 圖書| 1. | Mirrlees, James、Adam, Stuart、Besley, Timothy、Blundell, Richard、Bond, Stephen、Chote, Robert、Poterba, James、Gammie, Malcolm、Johnson, Paul、Myles, Gareth(2011)。Tax by Design: The Mirrlees Review。Oxford：Oxford University Press。 | | 2. | Rosen, Harvey S.、Gayer, Ted、Civan, A.(2014)。Public Finance。McGraw-Hill Education。 | | 3. | U.S. Department of the Treasury(1992)。Integration of the Individual and Corporate Tax Systems Taxing Business Income Once。Washington, DC：U.S. Government Printing Office。 | | 4. | OECD(2018)。Tax Challenges Arising from Digitalisation--Interim Report 2018: Inclusive Framework on BEPS。OECD。 | 單篇論文| 1. | Tax Policy Center(20171222)。Updated Effects of the Tax Cuts and Jobs Act on Representative Families。 | | 2. | Altshuler, Rosanne，Shay, Stephen E.，Toder, Eric J.(20150121)。Lessons the United States Can Learn from Other Countries' Territorial Systems for Taxing Income of Multinational Corporations，Tax Policy Center。 | | 3. | JCT(20171222)。Macroeconomic Analysis of the Conference Agreement for H.R. 1, the Tax Cuts and Jobs Act，Congress Joint Committee on Taxation。(JCX-69-17)。 | | 4. | JCT(20171218)。Distributional Effects of the Conference Agreement for H.R. 1, the Tax Cuts and Jobs Act，Congress Joint Committee on Taxation。(JCX-68-17)。 | | 5. | JCT(20171218)。Estimated Budget Effects of the Conference Agreement for H.R. 1, the Tax Cuts and Jobs Act，Congress Joint Committee on Taxation。(JCX-67-17)。 | | 6. | Tax Policy Center(20171204)。Distributional Analysis of the Tax Cuts and Jobs Act as Passed by the Senate。 | 其他| 1. | Tax Policy Center(2017)。Analysis of the Tax Cuts and Jobs Act，http://www.taxpolicycenter.org/feature/analysis-tax-cuts-and-jobs-act。 | | 2. | Hasegawa, Makoto，Kiyota, Koza(2013)。The Effect of Moving to a Territorial Tax System on Profit Repatriations: Evidence from Japan，The Research Institute of Economy, Trade and Industry。 | |