| Reference: | 中文部份：
1.于明宜著，「供給面經濟學的租稅政革」，台北市銀月刊，第十三卷第十一期，民國七十一年十一月廿五日。
2.林華德著，財政理論與政策，台北：東華書局，民國六十八年三版。
3.施富士著，最適所得稅稅率研究，國立政治大學財政研究所碩士論文，民國六十八年。
4.詹珍禎著，高階主管誘因契約之建立與管理上之應用，國立中山大學企業管理研究所碩士論文，民國七十三年。
5.歐陽勛著，經濟學原理，台北：三民書局，民國七十一年初版。
6.羅仙法著，最適薪資所得稅之研究，國立政治大學經濟研究所碩士論文，民國七十三年。
7.蘇華山著，「供給面經濟學與雷根的經濟政策」，台北市銀月刊，第十二卷第八期，民國七十年八月廿五日。
譯作：
1.佐滕進著，陳攀雲譯，現代稅制論，台北；財稅人員訓練所編印，民國六十五年一版。
2.趙揚清等合譯．美國「公平、簡化與經濟成長租稅改革」方案，台北：財政部稅制會編印，民國七十四年二月。
3. A. Smith (An Inquiry into the Nature and Causes of the Wealth of Nations﹐ Methuen & Co. London, 3ed , 1922 )，張漢裕譯，國富論，台北：台灣銀行經濟研究室編印，民國六十三年四月再版。
4. J. Greenwald , (“Playing Tax Games”, TIME ,April 1982) ，黃春生譯，「美國逃稅大競賽」，財稅研究，第十四卷第三期，民國七十年五月。
5. J. C. Winfrey (Public Finance: Public Choices and The Public Economy , 1974 )，李金桐譯，現代財政理論，台北：台灣銀行經濟研究室編印，民國六十七年一版。
英文部分:
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5. Champsaur, P. & Laroque, G., “A Note on Incentives in Large Economics”, Review of Economic Studies 49 (1982), pp. 627-635.
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7. d’ Asprement, C. & G’erard-Vart, L., “Incentives and Incomplete Information”, Journal of Public Economics 11 (1979), pp. 25-45.
8. Dasgupta, P., Hammond, P. & Maskin, E., “The Implementation of Social Choice Rules: Some General Results on Incentive Compatibility”, Review of Economic Studies 46 (1979), pp. 185-216.
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16. Hemming, R., “Income Tax Progressivity and Labour Supply”, Journal of Public Economics 14 (1980), pp. 95-100.
17. Jovanovic, B., “Favorable Selection with Asymmetric Information”, Quarterly Journal of Economics 47 (Aug. 1982), pp. 535-539.
18. J. Luis Guasch and Joel Sobel, “Product Solection, Market Structure and Heterogeneity of Quality Valuations”, University of California, San Diego, Discussion paper 79-34 (Oct. 1979).
19. Mirrlees, J. A., “An Exploration in the Theory of Optimum Income Taxation”, Review of Economic Studies (1971), pp. 175-208.
20. Roberts, J., “The Incentives for Correct Revelation of Preferences and The Number of Consumer”, Journal of Public Economics 6 (1976), pp. 359-374.
21. Romer, T., “On The Progressivity of The Utilitarian Income Tax”, Public Finance 31 (1976), pp. 414-426.
22. Rudin, W., Principles of Mathematical Analysis, 3rd edn., 1978.
23. Sadka, E., “On Income Distribution, Incentive Effects and Optimal Income Taxation”, Review of Economic Studies (1975), pp. 261-267.
24. Sheshinski, E., “The Optimal Linear Income Tax”, Review of Economics Studies 39 (1972), pp. 297-302.
25. Salop, J. & Salop, S., “Self-Selection & Turnover in The Labor Market”, Quarterly Journal of Economics (1976), pp. 619-627.
26. Seade, J., “On the Sign of the Optimum Marginal Income Tax”, Review of Economic Studies 49 (1982), pp. 637-643.
27. Seade, J. K., “On the Shape of Optimal Tax Schedules”, Journal of Public Economics 7 (1977), pp. 203-235.
28. Srinivasan, T. N., “Tax Evasion: A Model”, Journal of Public Economics 2 (1973), pp. 339-346.
29. Stiglitz, J. E., “Monopoly, Non-liner Pricing and Imperfect Information: The Insurance Market”, Review of Economic Studies (Oct. 1977), pp. 407-430.
30. ___________ , “Self-Selection and Pareto Efficient Taxation”, Journal of Public Economics 17 (1982), pp. 213-240.
31. __________ , “Utilitarianism and Horizontal Equity”, Journal of Public Economics 18 (1982), pp. 1-33.
32. Stiglitz, J.E. & Rothschild, M., “Equilibrium in Competitive Insurance Markets: An Essay on the Economics of Imperfect Information”, Quarterly Journal of Economics (1977), pp. 629-649.
33. Sandom, A., “Income Tax Evasion, Labor Supply, and The Equity-Efficiency Trade off”, Journal of Public Economics 16 (Dec. 1981), pp. 265-288.
34. Weiss, L., “The Desirability of Cheating Incentives and Randomness in the Optimal Income Tax”, Journal of Political Economy 84 (1976), pp. 1343-1352.
35. Wales, T.J. & Woodland, A.D., “Labour Supply and Progressive Taxes.” Review of. Economics Studies 46 (1979), pp. 83-95.
36. Varian, H.R., Microeconomic Analysis, University of Michigan, 1978, 台北：雙葉書局翻印，民國六十七年初版。 |
