| 期刊論文| 1. | Burkhauser, Richard V.、Turner, John A.(198507)。Is the Payroll Tax a Tax?。Public Finance Quarterly，13，253-267。   | | 2. | Montgomery, E.、Shaw, K.、Benedict, M. E.(199202)。Pensions and Wages: An Hedonic Price Theory Approach。International Economic Review，33(1)，111-128。 | 圖書| 1. | Hewitt Associates(199010)。A Special Report to Client, Canada。 | | 2. | Ippolito, Richard A.(1990)。An Economic Apprcisial of Pension Tax Policy in the United States。Philadelphia：Pension Research Council。 | | 3. | Wyatt Company(199001)。Special Memorandum。Toranto。 | | 4. | Turner, John A.、Watanabe, Noriyasu(1995)。Private Pension Policies in Industrialized Industrialized Countries-A Comparative Analysis。Michigan：W. E. Upjohn Institute for Employment Research。 | 圖書論文| 1. | Dayldn, Christopher(1995)。Private Pensions in the United Kingdom。Securing Employer-Based Pensions: An International Perspective。Philadelphia：University of Pennsylvania Press。 | | 2. | Steward, Jim(1995)。Pension Funds as Shareholders in Capital Market。International Pension Plans: The Actors, Issues and Future。Wesport, CT：Greenwood Press。 | |