一、碩士論文
1.廖柏威，強制標示制度作為管制手段之檢討─以食品衛生管理法為中心，東吳大學法律研究所碩士論文，頁1-2
2.溫芳婷，肥胖和減重對自覺肥胖的影響因素分析，國立東華大學經濟學系碩士論文，102年，第14-15頁二、中文期刊論文
1.吳至行，台灣地區成人過重與肥胖之身體質量指數切點的實證探討，臺灣醫界，第57卷2期，2014年2月1日，第40-43頁2.林世瑜，重視兒童及青少年肥胖，恩主公醫訊，167，2010年，第4-6頁
3.黃彥慈、張宏浩，肥胖對罹患慢性病有影響嗎？臺灣40歲以上成人之實證分析，應用經濟論叢，第93期， 2013 年6月1日，第119 – 148頁4.鄒孟婷、鄒孟文，臺灣成人肥胖因素之分析：2001年“國民健康訪問調查”，臺灣家庭醫學雜誌，第19卷1期，2009年3月25日，第13 – 23頁5.賴韻如、洪孜幸、黃國晉，“促進台灣國民營養飲食與健康生活形態：回顧與展望”專刊系列報道－臺灣人體位現況及相關健康促進策略，臺灣營養學會雜誌，第33卷4期，2008年12月01日，第116 – 123頁6.羅承宗，電影產業扶助與國家財政手段：從「電影稅」談起，財稅研究，第43卷3期，2014年5月，第146-159頁三、英文期刊論文
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37.Kelly D. Brownell & Thomas R. Frieden, Ounces of Prevention - the Public Policy Case for Taxes on Sugared Beverages, 360 N. Eng. J. Med. 1805, 1806 ,2009
38.Lobstein, T., Baur, L., & Uauy, R, IASO International Obesity Task Force. Obesity in children and young people: A crisis in public health. Obes Rev, 5S, 4-85 ,2004
39.Mario J. Rizzo & Douglas Glen Whitman, The Knowledge Problem of New Paternalism, 2009 BYU L. Rev. 905 ,2009
40.Martine M. Perrigue et al., Added Soluble Fiber Enhances the Satiating Power of Low-Energy-Density Liquid Yogurts, 109 J. Am. Dietetic Ass'n 1862, 1867 ,2009
41.Mary T. Bassett et al., Purchasing Behavior and Calorie Information at Fast-Food Chains in New York City, 98 Am. J. Pub. Health ,1457-1459 ,2008
42.Michael Jacobson & Kelly Brownell, Small Taxes on Soft Drinks and Snack Foods to Promote Health, 90 Am. J. of Pub. Health 855 ,2000
43.Michelle I. Banker, I Saw the Sign: The New Federal Menu labeling Law and Lessons From Local Experience, 65 Food & Drug L. J. ,913-914,2010
44.Morbidity & Mortality Wkly. Rep. 389, 389 ,2010
45.Myles S. Faith et al., Fruit Juice Intake Predicts Increased Adiposity Gain in Children from Low-Income Families: Weight Status-by-Environment Interaction, 118 Pediatrics 2066, 2072-73 ,2006
46.Nat'l Heart Lung and Blood Inst., Clinical Guidelines on the Identification, Evaluation, and Treatment of Overweight and Obesity in Adults: The Evidence Report, NIH Pub. No. 98-4083, xi, 1998
47.Patricia L. Farnese, Remembering the Farmer in the Agriculture Policy and Obesity Debate, 65 Food & Drug L.J. 391, 392 ,2010
48.Patty W. Siri-Tarino et al., Saturated Fat, Carbohydrate, and Cardiovascular Disease, 91 Am. J. Clinical Nutrition 502, 502, 506 ,2010
49.Phineas Baxandall, Taxing Habits, 13 FED. RES. BANK OF BOSTON REGIONAL REV. 19, 26 ,2003, Phineas Baxandall, Taxing Habits, 13 FED. RES. BANK OF BOSTON REGIONAL REV. 19, 26 ,2003
50.Phineas Baxandall, Taxing Habits, 13 FED. RES. BANK OF BOSTON REGIONAL REV. 19, 26 ,2003
51.R.M. Puhl et al., Perceptions of Weight Discrimination: Prevalence and Comparison to Race and Gender Discrimination in America, Int'l J. of Obesity 32, 992-1000 ,2008
52.Randy Balko, Back Door Prohibition: The New War on Social Drinking, 501 POL'Y ANALYSIS 1, 6,2003
53.Rhonda S. Sebastian et al., Fluid Milk Consumption in the United States, What We Eat In America, NHANES 2005-2006 1-2 ,2010
54.Rhonda S. Sebastian et al., Snacking Patterns of U.S. Adults, What We Eat in America NHANES 2007-2008 5 ,2011
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56.Roland Strum, The Effects Of Obesity, Smoking, And Drinking On Medical Problems And Costs, 21 Health Aff. 245, 245-25 ,2002
57.Roland Sturm et al., Soda Taxes, Soft Drink Consumption, and Children's Body Mass Index, 29 Health Aff. 1052, 1057-58 ,2010
58.Sandra Fabry, Newest Sin Tax Targets: Soft Drinks, Vending Machines, Drive-Throughs, BUDGET & TAX NEWS, Feb. 2007
59.Sara Bleich et al., Why is the Developed World Obese? Nat'l Bureau of Econ. Research, Working Paper No.12954,2007
60.Sayward Byrd, Civil Rights and the "Twinkie" Tax: The 900-Pound Gorilla in the War on Obesity, 65 La. L. Rev. 303, Fall, 2004
61.Scot Burton et al., Attacking the Obesity Epidemic: The Potential Health Benefits of Proving Nutrition Information in Restaurants, 96 Am. J. Pub. Health 1669, 1674 ,2006
62.Scott Drenkard, Tax Found., Overreaching on Obesity: Governments Consider New Tax on Soda and Candy 9-11 ,2011
63.Sheila Fleischhacker, Carrots or Candy in Corner Stores?: Federal Facilitators and Barriers to Stocking Healthier Options, 7 Ind. Health L. Rev. 23, 26 ,2010
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四、英文網站
1.AEIVideos, Daniel Sumner: To Reduce Obesity, Tax Calories, YouTube ,Apr. 12, 2012, available at http://www.youtube.com/watch?v=IvidAtRbK38 (last visit at 2016.1.28)
2.Fed. Trade Comm'n, Marketing Food to Children and Adolescents 7, 9 (2008), available at http://www.ftc.gov/os/2008/07/P064504foodmktingreport.pdf.( last visit at 2015.6.10)
3.Human Rights Council , Special Rapporteur on the Right to Food, Report Submitted by the Special Rapporteur on the Right to Food, P 39, 50, U.N. Doc. A/HRC/19/59 ,Dec. 26, 2011, available at http://www.srfood. org/images/stories/pdf/officialreports/20120306 nutrition en.pdf ( last visit at 2015.7.1)
4.INT'L HERALD TRIB. ONLINE ,Texas Slaps "Pole Tax" on Strip Clubs , Dec. 21, 2007, http://www.iht.com/articles/ap/2007/12/21/america/Texas-Strip-Club-Tax.php(last visit at 2015.6.17)
5.Milk Composition, Milk Facts, http://www.milkfacts.info/Milk%20Composition/VitaminsMinerals.htm(last visit at 2015.8.1)
6.MSNBC, Paul Davenport, Arizona Considering $ 50 Tax for Smokers, Obese, Apr 1, 2011,http://www.msnbc.msn.com/id/42379077/ns/health-health care/t/arizona-considering-tax-smokers-obese/(last visit at 2015.7.13)
7.National Conference of State Legislatures, Principles of a High-Quality State Revenue System, available at http://204.131.235.67/programs/fiscal/fpphqsrs.htm(last visit at 2015.7.13)
8.Nutrient Content of Milk Varieties, Cornell Univ., available at http://0061459.netsolhost.com/Nutrition%20Facts/Nutrient%20Content.htm(last visit at 2015.7.13)
9.Nutrition Facts, Lays Potato Chips, available at http://www.fritolay.com/our-snacks/lays-classic-potato-chips.html(last visit at 2015.8.1)
10.Nutrition Facts, Planters Mixed Nuts, available at http://www.planters.com/varieties/nutrition-information.aspx?Site=1&Product=2900001665(last visit at 2015.8.1)
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12.Product Info, Hawaiian Punch,Fruit Juicy Red Hawaiian Punch comes in twelve-ounce cans that disclose one-hundred calories and twenty-five grams of sugar on the nutrition facts panel.,available at http://www.hawaiianpunch.com/productinfo.php(last visit at 2015.6.2)
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五、中文網站
1.中正e報，政治大事 : 課徵健康捐？民眾業者盼政府慎思，2009年12月29日，可參照http://oldenews.ccu.edu.tw/modules/news/article.php?storyid=7837，最後造訪：2015.8.26
2.潘文涵、吳幸娟、葉志嶸、莊紹源、張新儀、葉乃華、謝耀德，臺灣人飲食與健康之趨勢1993-1996 與 2005-2008 兩次營養健康調查之比較，衛生福利部國民健康署，可參照http://obesity.hpa.gov.tw/TC/researchList.aspx?cid=163，最後造訪：2015.8.26
3.衛生福利部國民健康署，成人健康體位標準，可參照http://www.hpa.gov.tw/BHPNet/Web/HealthTopic/TopicArticle.aspx?id=201308300012&parentid=201109290001，最後造訪：2015.8.26
4.衛生福利部國民健康署，成人健康體位標準，可參照http://www.hpa.gov.tw/BHPNet/Web/HealthTopic/TopicArticle.aspx?id=201308300012&parentid=201109290001，最後造訪：2015.8.26
六、英文報紙
1.abcNEWS, 'Fat Tax' to Lower Obesity, May 16, 2012
2.abcNews,Olivia Katrandjian,Denmark Introduces 'Fat Tax' on Foods High in Saturated Fat, Oct. 2, 2011
3.Bank of Boston Reg'l Rev.,Phineas Baxandall, Taxing Habits: When it Comes to State Taxes, Sin is in, Fed. Res., 26,1st Quarter 2003
4.BUDGET & TAX NEWS , John Skorburg, Oakland Mayor Floats Sin Taxes on Junk Food and Drinking, , Feb. 2004
5.BUDGET & TAX NEWS ,Sandra Fabry, Reliance on "Sin" Taxes Draws Opposition, June 2005
6.BUDGET & TAX NEWS, John Skorburg, Oakland Mayor Floats Sin Taxes on Junk Food and Drinking, Feb. 2004
7.BUDGET & TAX NEWS,Sandra Fabry, Newest Sin Tax Targets: Soft Drinks, Vending Machines, Drive-Throughs, Feb. 2007
8.Clyde Farnsworth, Canada Cuts Cigarette Taxes to Fight Smuggling, N.Y. TIMES, Feb. 9, 1994, at A3.
9.Envtl. Health Persp., Scott Fields, Spheres of Influence The Fat of the Land: Do Agricultural Subsidies Foster Poor Health? , vol. 112, No. 14 at A821, Oct. 2004,
10.Fat Was Once the Devil. Now More Nutritionists Are Pointing Accusingly at Sugar, Refined Grains, L.A. Times, at E1, Dec. 20, 2010.
11.Gary Sacks, Denmark Scraps Fat Tax in Another Big Food Victory, November 19, 2012
12.James A. Sadowsky, The Economics of Sin Taxes, RELIGION & LIBERTY, Mar.-Apr. 1994
13.John P. Gamboa, Sin Taxes Give the Market a Bad Rap, DAILY AZTEC, Jan. 30, 2008, at A1
14.Jordan E. Otero, Banking on Sin: States Profit as Taxes Rise on Vice, The Washington Times, Oct. 26, 2011
15.L.A. Times, Molly Hennessy-Fiske & David Zahniser, Council Bans New Fast-Food Outlets, July 30, 2008,
16.N.Y. TIMES , Clyde Farnsworth, Canada Cuts Cigarette Taxes to Fight Smuggling, at A3., Feb. 9, 1994
17.Nat'l Acads ,Reallocation of Health Dollars and New Sources of Funds Needed to Strengthen Nation's Public Health Capacity, Apr. 10, 2012
18.POST-STANDARD ,Why Gov. Spitzer Wants to Raise Taxes--and Revenue--on New Yorkers' Guilty Pleasures, at Al, Feb. 2, 2008
19.R.M. Puhl et al., Perceptions of Weight Discrimination: Prevalence and Comparison to Race and Gender Discrimination in America, Int'l J. of Obesity 32, 992-1000 ,2008
20.RELIGION & LIBERTY, James A. Sadowsky, The Economics of Sin Taxes , Mar.-Apr. ,1994
21.Robert A. Sirico, Sin Taxes: Inferior Revenue Sources, Budget & Tax News, July ,2004
22.Sandra Fabry, Reliance on "Sin" Taxes Draws Opposition, BUDGET & TAX NEWS, June ,2005,
23.Shari Rudavsky, State Has A Plan To Shrink Adult Obesity, Indy Star, Jan. 28, 2011.
24.The Economist, Denmark’s food taxes A fat chance, November 17, 2012
25.The Food Trust, Greening Grocery: Strategies for Sustainable Food Retailing, Spring ,2008
26.Third World L.J.,RACHEL E. MORSE, RESISTING THE PATH OF LEAST RESISTANCE: WHY THE TEXAS "POLE TAX" AND THE NEW CLASS OF MODERN SIN TAXES ARE BAD POLICY, 29 B.C. 189, Winter, 2009.
27.TIME, Study: A 20% ‘Fat Tax’ Would Improve Public Health People are packing on the pounds worldwide, but a recent analysis finds taxing junk food could curb obesity rates. May 16, 2012
28.University Law Review, Rachelle Holmes Perkins, Salience and Sin: Designing Taxes in the New Sin Era, Brigham Young, B.Y.U.L. Rev. 143,2014
29.University of Michigan Journal of Law Reform ,Jennifer L. Pomeranz, JD, MPH, PERSPECTIVES ON PUBLIC HEALTH AND TAXATION: TAXING FOOD AND BEVERAGE PRODUCTS: A PUBLIC HEALTH PERSPECTIVE AND A NEW STRATEGY FOR PREVENTION, 46 U. Mich. J.L. Reform 999, Spring, 2013
30.USA Today, Panel: Obesity Is Century's Greatest Public Health Threat, June 15, 2010
31.World Health Org, Obesity and Overweight: Fact Sheet., May ,2012
七、中文報紙
1.Upaper，丹麥課脂肪稅 民眾囤積奶油披薩…，2011年10月3日6版
2.中國時報，大麥克反式脂肪需51天消化，2015年11月3日
3.中國時報，大麥克反式脂肪需51天消化，2015年11月3日
4.台灣新生報，台灣肥胖率 微幅下降， 2015年12月14日
5.民生報，地球村澳洲醫學會建議 高熱量食品課肥胖稅，2003年6月10日a4版
6.自由時報，垃圾食物健康捐 最快後年上路，2009年12月22日
7.聯合晚報，英國怪點子降低中風率對垃圾食品課脂肪稅，2007年7月13日8版
8.聯合晚報，醫界政界聯手 打擊肥胖 擬課徵高糖飲食捐，2014年7月9日
9.聯合報，汽水徵罪惡稅 歐巴馬支持，2009年9月10日Ａ11
10.聯合報，跟進美國 我2018年禁用人工反式脂肪，2015年9月8日
11.聯合報，對抗兒童肥胖 法擬提高點心稅，2008年10月3日AA2版
12.聯合新聞網，哪些食物含反式脂肪？一張圖帶你看懂，2015年7月2日
13.民報，滋味的自由，2014年11月10日
14.蘋果日報，全球首例 不健康食品 台將課稅，2009年12月21日
八、立法院資料
1.立法院第7屆第4期第16次會議，99年01月05日 ，99卷003期二冊3768號0221-0221頁
2.立法院第7屆第5期第1次會議，2010年02月23日，99卷009期二冊3774號0109-0110頁
3.立法院第7屆第5期第2次會議，99年02月26日，99卷010期3775號0360-0360頁
4.立法院第7屆第5期第3次會議，2010年03月05日，99卷011期3776號0315-0315頁
5.立法院第7屆第5期第6次會議，2010年03月26日，99卷018期3783號0147-0148頁
6.立法院第7屆第5期第8次會議，2010年04月09日，99卷023期3788號0094-0094頁
7.立法院第7屆第2會期第14次會議議案關係文書，1998年12月19日