參考文獻：
英文部分
英文書籍部分：
（１）Ben Terra and Peter Wattel,EUROPEAN TAX LAW,2001 THIRD EDITION,KLUWER LAW INTERNATIONAL
（２）William H. Hoffman,William A. Raabe,and James E. Smith,West’s Federal Taxation（Corporations,Partnerships,Estates,and Trusts）,1993 Annual Edition,West Publishing Company
（３）David G. Smith AND Ayesha Macpherson ,HONG KONG TAXATION,LAW AND PRACTICE,2004-2005 Edition,The Chinese University Press.
（４）James J. Freeland,Daniel J. Lathrope ,Fundamentals OF Federal Income Taxation ,Cases and Materials,12 edition,New York Foundation Press,2002
（５）Alan Gunn and Larry D. Ward,Cases ,Text and Problems on Federal Income Taxation,fifth edition, Casebook Series, West Group American,2002
（６）Michel J. Graetz and De borah H. Shenk,Ferderal Income Taxation,Principles and Policies,Revised Fourth Edition,University Casebook Series, West Group American,2002
（７）Sanford M.Guerin and Philip F. Postlewait,Sixth edition,Aspen Law&Business,2002
（８）Steven H. Gifis,BARRON’S Law Dictionary , Fifth Edition, BARRON’S Educational Series,2003
英文期刊部分:
（１）Assaf Likhovski，THE DUKE AND THE LADY: HELVERING V. GREGORY AND THE HISTORY OF TAX AVOIDANCE ADJUDICATION，February 2004，25 Cardozo L. Rev. 953
（２）Jay A. Soled，Use of Judicial Doctrines in Resolving Transfer Tax Controversies，Boston College Law Review, May, 2001, 42 B.C. L. Rev 587
（３）DAVID B. MCGINTY，BUSINESS PURPOSE, ECONOMIC SUBSTANCE, AND CORPORATE TAX SHELTERS: Codifying Anti-Avoidance Doctrines and Controlling Corporate Tax Shelters, SMU LawReview, Winter, 2001, 54 SMU L. Rev. 177
（４）Maureen B. Cavanaugh，TEXTUALISM AND TAX SHELTERS,Virginia Tax Review, Summer, 2004, 24 Va. Tax Rev. 1
（５） Abusive Corporate Tax Shelters: Old "Brine" in New Bottles, 2002 New York University School of Law,Tax Law Review, Winter, 2002, 55 Tax L. Rev. 135
（６）Michael Livingston，Congress, the Courts, and the Code: Legislative History and the Interpretation of Tax Statutes, 1991 Texas Law Review
Texas Law Review, March, 1991, 69 Tex. L. Rev. 819
（７）Robert C. Bird, Alan L. Tucker，TAX SHAM OR PRUDENT INVESTMENT: DECONSTRUCTING THE GOVERNMENT''S PYRRHIC VICTORY IN SALINA PARTNERSHIP V. COMMISSIONER,The Virginia Tax Review Association,Fall 2002,22 Va Tax Rev.231
（８） Yoram Keinan，Rethinking the Role of the Judicial Step Transaction Principle and a Proposal for Codification,Akron Tax Journal,2007,22 Akron Tax J.45
（９）Brian Galle，INTERPRETATIVE THEORY AND TAX SHELTER REGULATION,The Virginia Tax Review Association,Fall 2006,26 Va Tax Rev.357
（１０）Yoram Keinan，THE MANY FACES OF THE ECONOMIC SUBSTANCE''S TWO-PRONG TEST: TIME FOR RECONCILIATION?NYU Journal of Law&Business Spring,2005,1N.Y.U.J.L&Bus.371
（１１）Daniel J. Glassman，IT''S NOT A LIE IF YOU BELIEVE IT": TAX SHELTERS AND THE ECONOMIC SUBSTANCE DOCTRINE,Flrorida Law Review,July,2006,58 Fla.L.Rev.665
（１２）Stewart Patton ，TREASURY REGULATION § 301.6111-2T AND THE ECONOMIC SUBSTANCE DOCTRINE: A PLEA FOR CERTAINTY IN THE TAX LAW,Houston Law Review,Summer 2002,39 Hous.L.Rev.499
（１３）THE ECONOMIC SUBSTANCE DOCTRINE, Southern California Law Review,November 2000,74 S. Cal.L.Rev.5
（１４）A Review of the Economic Substance Doctrine,Standford Journal of Law,Business&Finance, Autumn, 2004,10 Stan.J.LBus&Fin.173
（１５）Bright Lines, Facts and Circumstances Tests, and Complexity in Federal Taxation,Syracuse Law Review,1996,46 Syracuse Review L.Rev.1287
（１６）Yoram Keinan ，IT IS TIME FOR THE SUPREME COURT TO VOICE ITS OPINION ON ECONOMIC SUBSTANCE, Houston Business & Tax Law Journal,2006,7 Hous.Bus&Tax L.J 93
（１７）DAVID P. HARITON ，When and How Should the Economic Substance Doctrine Be Applied?
2006 New York University School of Law,Tax Law Review,Fall 2006,60 Tax L.Rev.29
（１８）James M. Delaney ，Where Ethics Merge With Substantive Law-an Analysis of Tax Motivated Transactions, Indiana Law Review,2005,38 Ind.L.Rev.295
（１９）BUSINESS PURPOSE, ECONOMIC SUBSTANCE, AND CORPORATE TAX SHELTERS: Random Thoughts on Applying Judicial Doctrines to Interpret the Internal Revenue Code,SMU Law Review,Winter 2001,54 SMU L.Rev.195
（２０）Joshua D. Rosenberg ，TAX AVOIDANCE AND INCOME MEASUREMENT., Michigan Law Review,November 1988,87 Mich.L.Rev.365
（２１）Allen D. Madison，THE TENSION BETWEEN TEXTUALISM AND SUBSTANCE-OVER-FORM DOCTRINES IN TAX LAW, Santa Clara Law Review,2003,43 Santa Clara L.Rev.699
（２２）DAVID A. WEISBACH，Ten Truths About Tax Shelters,Tax Law Review,Winter,2002,55 Tax L.Rev.215
（２３）WILLIAM B. BARKER，Statutory Interpretation, Comparative Law, and Economic Theory: Discovering the Grund of Income Taxation, San Diego Law Review,Fall 2003,40 San Diego L.Rev.821
（２４）Jinyan Li，“Economic Substance”:Drawing the Line Between Legitimate Tax Minimization and Abusive Tax Avoidance,CANADIAN TAX JOURNAL/REVENUE FISCALE CANADIENNE,2006 vol.54 N 1,at p23
（２５）MICHAEL LIVINGSTON ，Practical Reason, "Purposivism," and the Interpretation of Tax Statutes,Tax Law Review,Summer 1996,51 L.Rev.677
（２６）Alexandra M. Walsh，Formally Legal, Probably Wrong: Corporate Tax Shelters, Practical Reason and the New Textualism,Standford Law Review,July 2001,53 Stan L.Rev,1541
（２７）Graeme S. Cooper, BUSINESS PURPOSE, ECONOMIC SUBSTANCE, AND CORPORATE TAX SHELTERS: International Experience with General Anti-Avoidance Rules,SMU Law Review, Winter, 2001, 54 SMU L. Rev. 83, Copyright (c) 2001 Southern Methodist University
（２８）George Cooper ,THE TAMING OF THE SHREWD: IDENTIFYING AND CONTROLLING INCOME TAX AVOIDANCE. ,85 Colum. L. Rev. 657, 1985 The Columbia
（２９）G T PAGONE, The General Anti-Avoidance Provisions in Australian Taxation Law,
27 Melbourne U. L.R. 770, December, 2003
中文參考資料:
中文參考書籍:
(1)陳清秀,稅法總論,元照出版社 ,2006年10月
(2)Karl Larez著/陳愛娥譯,法學方法論,五南出版社,民國89年10月初版4刷
(3)會計學綜合大辭典，丁文拯編著，允晨文化發行，八五年出版
(4)葛克昌，所得稅與限法，自版，1999年初版
(5)黃士洲，掌握稅務官司之關鍵,2005年自版
(6)顏慶章，租稅法上冊,1989年初版,自版.
(7)吳金柱，租稅法要論,三民書局出版,2003年2月
(8)葛克昌，行政程序與納稅人基本權第189頁,翰蘆出版社,2005年9月增訂版
學位論文:
(1)邱天一著,實質課稅原則之研究:以釋字420號解釋為中心,1990年中原大學財經法律所碩士論文(2)黃士洲,稅務訴訟之舉證責任論:以舉證責任倒置與證明度減輕為中心,國立台灣大學法律研究所碩士論文,2002年(3)黃士洲,稅法對私法的承接與調整國立台灣大學法律研究所博士論文,2007年月(4)李宥叡,所得類型轉換之研究-以綜合所得稅為探討重心,國立中正大學法律研究所碩士論文,民國95年6月(5)黃瑞明，契約自由與脫法行為， 台灣大學法律研究所碩士論文，1980年(6)葛克昌，租稅規避之研究，台灣大學法律研究所碩士論文，1978年
(7)沈忠義，實質課稅原則在稅法上之適用：以公共設施保留地與建地分割課徵贈與稅適法性之探討為中心，國立中正大學法律研究所碩士論文，2007年(8)林自強,論租稅法律主義與實質課稅原則之衡平第52頁,國立中正大學法律研究所碩士論 文,民國94年6月(9)
期刊論文:
(1)陳敏,租稅之解釋函令,政大法學評論,第57期,86年6月(2)陳敏,租稅課徵與經濟事實之掌握,政大法學論叢,第26期
(3)黃茂榮,法律解釋(上)(下),植根雜誌’第21卷8.9期,94年8.9月(4)廖蕙玟，規避法律，月旦法學教室，第15期第31頁，2004年1月(5)陳敏,租稅課徵與經濟事實之掌握:經濟考察法,政大法學評論第26期