| 參考文獻: | 一、中文部份
1 .財政部，「稅法輯要」，民國八十年九月。
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二、英文部份
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5. Gade, Mary N. and Lee G. Adkins, " Tax Exporting and State Revenue Structure," National Tax Journal, Vol.43, 1990, pp.39-52.
6. Gerking, S. D., and J. H. Mutti,"Possibilities for the Exportation of Production Taxes: A General Equilibrium Analysis, " Journal of Public Economics, Vol.16, 1981, pp.233-252.
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8. Hogan, T. D. and R. B. Shelton, " Interstate Tax Exportation and States Fiscal Str.uctures,"National Tax Journal, Vol.26, 1973,pp.553-564.
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10. Ladd, Helen F., "Local Education Expenditures,Fiscal Capacity, and the Composition of the Property Tax Base," National Tax Journal, Vol.28, 1975, pp.145-158.
11. McLure, C. E. Jr., "The Interstate Exporting of State and Local Taxes: Estimates for 1962,"National Tax Journal, Vol.20, 1967, pp.49-77.
12. -----, "The Inter-Regional Incidence of General Regional Taxes," Public Finance, Vol.24, 1969,pp.457-483.
13. -----," Market Dominance and the Exporting of State Taxes," National Tax Journal, Vol. 34,1981,pp.483-486.
14. Morgan, W. E. and J. H. Mutti,"The Exportation of State and Local Taxes in a Multi lateral Framework: The Case of Business Type Taxes,"National Tax Journal, Vol.38, 1985,pp.191-208.
15. Musgrave, R. A., The Theory of Public Finance:A Study in Publ ic Economy, New York, McGrawHill, 1959.
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17. Oates, W. E. , Fiscal· Federal ism, New York:Harcourt Brace Jovanovich, 1972.
18. Phares, D., Who Pays State and Local Taxes?Cambridge: Oelgeschlager, Gunn and Hain,Publishers, Inc., 1980.
19. Pogue, T. F. and L. G. Sgontz, Government and Economic Choice: An Introduction to Public Finance, Houghton Mifflin Company, 1978.
20. Tiebout, C. E., "A Pure Theory of Local Expenditure,"Journal of Political Economy, Vo1.64 1956,pp416-424.
21. Wildasin,D. E., "The Demand for Public Goods in the Presence of Tax Exporting," National Tax Journal, Vol.40, 1987, pp.591-601.
22. -----, Urban Public Finance: A Volume In the Regional and Urban Economics Section edited by Richard Arnott, Harwood Academic Publishers,1986.
23. Willions,A.,"The Optimal Provision of Public Goods in a System of Local Government, "Journal of Political Economy, Vol.74, 1986,pp18-33.
24. Zimmerman, D., “Resource Misallocation from Interstate Tax Exportation:Estimates of Excess Spending and Welfare Loss in a Medium Voter
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