參考文獻
ㄧ、中文部份:
于洋(1997),大陸企業所得稅的發展趨勢,一九九七海峽兩岸租稅研討曾論文集,逢甲大學財稅系。
李毓聰(1991),課稅、通貨膨脹與資本邊際有效稅率之研究,政治大學財政研究所碩士論文。周志瑜(1988),我國資本所得邊際有效稅率之研究,政治大學財政研究所碩士論文。洪東煒(2005),實施最低稅負制之課題與方向,稅務旬刊。孫克難(2002),台灣租稅結構、有效稅率與經濟成長,財稅研究雜誌,34卷,3期,20-32。孫克難(1997),台灣賦稅制度與經濟發展,收錄於于宗先、李誠主編:台灣賦稅制度與經濟發展,台北:中華經濟研究院與俞國華文教基金會出版,95-148。
孫克難(1999a),財政收支與財政改革,收錄於施建生主編:一九八零年代以來台灣經濟發展經驗。台北:由華經濟研究院,463-514。
孫克難(1999b),財政平衡與財政改革的理論基礎,收錄於于宗先、孫克難主編:財政平衡與財政改革一台灣經驗的評價,台北:中華經濟研究院,71-106。
陳惠雪(1990),外人投資、經濟發展與租稅獎勵效果一台灣之實證分析,政治大學財政研究所碩士論文。
陳雪萍(1986),租稅政策影響投資行為之動態分析,政治大學財政研究所碩士論文。張維祺(1990),獎勵投資條例五、四年免稅之經濟效益分析,政治大學財政研究所碩士論文。曾巨威、朱琇妍(2004),最低稅負制之介紹與相關問題研究,財稅研究雜誌,36卷,6期,14-33。曾慶富(2004),兩岸吸引外資之租稅優惠環境比較研究,國立屏東商業技術學院學報,6期,211-233。喻名鼎(2000),台商赴大陸投資之租稅優惠與租稅負擔之考量,逢甲大學會計與財稅研究所碩士論文。黃慶堂/許景福/張賢智(2001),台商赴海外投資申請實務,實用稅務出版社。
經濟日報(民92年6月13日),資本利得浮濫減稅為稅制不公淵藪。
趙文衡(2005),談最低稅負制下的租稅矛盾,談台灣經濟研究月刊,28卷,5期,87-94。
薛玉枝(1983),租稅政策與企業投資行為之研究,政治大學財政研究所碩士論文。魏文欽(1995),兩岸營利事業所得課稅之比較,文笙書局。
二、英文部份:
Anderson, Kenneth (1988), A Horizontal Equity Analysis of the Minimum Tax Provisions:1976-1986 Tax Acts, Journal of the American Taxation Association, 7-25.
Auerbach, A. J. and L. J. Kotlikoff (1987), Dynamic Fiscal Policy, Cambridge and New York:Cambridge University Press.
Burman, L. E., William G.. Gale, Jeffrey Rohaly and Benjamin H. Harris (2002), The Individual AMT: Problems and Potential Solutions, National Tax Journal, 55, 555-596.
Easterly, W. and S. Rebelo (1993a), Fiscal Policy and Economic Growth:An Empirical Investigation, Journal of Monetary Economics, 32(3), 417-458.
Easterly, W. and S. Rebelo (1993b), Marginal Income Tax Rates and Economic Growth in Developing Countries, European Economic Review, 37(3), 409-417.
General Accounting Office (1995), Tax Policy:Experience With the Corporate Alternative Minimum Tax, Washington, D.C.
Graetz, M. J. and Emil S. (1988), Minimum Taxes and Comprehensive Tax Reform, In Uneasy Compromise:Problems of a Hybrid Income-Consumption Tax, edited by Henry J. Aaron, Harvey Galper, and Joseph Pechman, 385-419. Washington, D. C.;Brookings.
Gujarathi, M. and Samir K. B. (1998), Minimum Alternative Tax in India:Lessons to be Learned from the Foreign Use of Alternative Minimum Tax, The International Tax Journal, 24, 64-77.
Harberger, A. C. (1964), Taxation, Resource Allocation and Welfare, The Role of Direct and Indirect Taxes in Federal Revenue System, NBER and the Brookings Institution eds., Princeton, NJ:Princeton University Press.
Mahendra R. Gujarathi and Samir Kumar Barua (2001), Effectiveness of minimum tax legislation and its effect on corporate financial reporting: A comparative analysis between the United States and India, The International Journal of Accounting, Volume 36, Issue 4,December 2001, 435-450.
Price Waterhouse,Asia-Pacific Guide:Tax and Investment,1995 edition。
Saxton, Jim (2001), The Alternative Minimum Tax For Individuals:A Growing Burden, Staff Report, Joint Economic Committee, May.
Shaviro, Daniel (2001), Tax Simplification and the Alternative Minimum Tax, Tax Notes, 91, l455-1468.
Thomas C. Omer (2001), Minimum tax legislation and its effect on corporate financial Reporting:A comparative analysis between US and India: a discussion, The International Journal of Accounting, Volume 36, Issue 4, December 2001, 451-457.
Wang, P. and C.K. Yip (1992), Taxation and Economic Growth: The Case of Taiwan, American Journal of Economics and Sociology, 51 (3), 317-331.
Wells, B. and M. Wilczynski (2002), Tax-Effective Methods to Finance Latin American Operations, The International Tax Journal, 28, 21-50.
三、網站部份:
1、中華民國統計資訊網:http://www.stat.gov.tw
2、行政院主計處:http://www.dgbas.gov.tw
3、財政部財稅資料中心:http://www.fdc.gov.tw
4、總統府:http://www.president.gov.tw