| Reference: | 一、中文部份
1、 方衍濱，「政策情境對政策執行策略的影響-以重新開徵證券交易所得稅政策為例」，中國行政，第50期，民80.08，頁39-53。
2、 朱秀芳，「日本證券交易所得課稅制度」，財稅研究，第26期，民83.05，頁108-118。
3、 李明機，「證券交易所得稅之研究」，國立政治大學財政研究所未出版碩士論文，民86。
4、 何業芳，「東亞及紐地區證券交易相關稅制」證交資料，民83年，頁6-7。
5、 邱靖博、蔡豐清，證券與金融，三民書局（二版），民81.01，頁281-286。
6、 財政部稅賦改革委員會，「資本增益課稅問題之研究」，民78年，頁7-9。
7、 財政部賦稅署，「世界主要國家對證券交易課稅比較表」，民83年。
8、 葉耿漢，「從證所稅的過去看未來」，中國稅務旬刊，第1558期，民84.01，頁7 - 10。
9、 蔡燕姈，「證券交易所得稅對股票市場的影響」，國立成功大學會計研究所未出版碩士論文，民83。
10、 歐森藩，「課徵證券交易所得稅實務上之分析」，會計與管理， 第879期，民78.01，頁3-5。
11、 鼎談會專欄，「復徵證所稅面面觀」，經濟日報，第三版，民84.06.05。
12、 薛明琳，「土地及證券交易稅方案解析及因應之道」，會計研究月刊，第108期，民83.09，頁45。
13、 劉安懷，「證券交易所得稅之政策面分析以七十八年恢復課徵為研究個案」，國立中興大學公共行政研究所未出版碩士論文，民85。
14、 其餘參考報紙部份簡列如下：
歷年工商時報
歷年中國時報
歷年中央日報
歷年台灣時報
歷年經濟日報
歷年聯合報
二、英文部份
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33. Market Information on FIBV Members and other Exchanges-2000 "Infobours. xls, http://www.FIBV.com. |
