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一、中文部分：
1.王建煊：租稅法，（台北：文笙書局，民國六十六年九月），第十七～十八章 。
2.江振南：「促進經濟成長之稅式支出分析」，經濟論文，「專著」選刊之二十六（民國六十年九月），重印在台灣財稅改革論文集（楊必立主編），（台北：聯經出版社，民國六十五年二月），第一七五～一九四頁。
3.何伊仁：「激發投資意願與修正獎勵投資條例」，中國經濟，第三二二期（民國六十六年七月），第一～六頁。
4.邢慕寰：「台灣工業發展與貿易政策之檢討」，經濟論文，「專著」選刊之二十八（民國六十年九月）。
5.周玉津：財稅論集，（台北：大中國圖書公司，民國六十四年十二月），第三～五章。
6.徐育珠，侯繼明：減免營利事業所得稅以促進投資之經濟效果，（台北：財政部稅制委員會，民國六十二年三月）。
7.陳 琮：「論台灣工業化資金籌集的方策」，中國經濟，第二○○期（民國五十六年五月），第一○～二六頁，重印在陳琮博士財經論集（台北：政大財稅系，民國五十七年），第一一二～一三七頁。
8.陳文龍：「促進當前投資意願政府應有的作法」，中國經濟，第三一九期〈民國六十六年四月），第一～三頁。
9.陳聽安：財政學，現代財政理論與政策，（台北：財政部財稅人員訓練所，民國六十三年六月），第三章。
10.行政院賦稅改革委員會編印：行政院賦稅改革委員會報告書，第三部：專題研究彙編(一)（民國五十九年六月）。
11.中國租稅研究會編印：改進財稅措施配合經濟發展座談會資料，（民國六十四年七月）。12.中央研究院經濟研究所編印：台灣經濟發展方向及策略研討會，（民國六十五年八月）。二、英文部分：
1. Bird, R. M. and Oldman, O. Readings on Taxation in Developing Countries 3rd ed., (Baltimore and London: The Johns Hopkins Uni. Press, 1975), Part Five: “Taxation and Incentives”, pp. 337-86.
2. Bischoff. C. W. “Hypothesis Testing and the Demand for capital Goods,” Review Economics and Statistics, Vol.51 (August 1969), PP. 354-68.
3. Black, J. “Investment Allowance, Initial Allowance and Cheap Loans as a Means of Encouraging Investment,” Review of Economic Studies, Vol. 27 (January 1959), pp. 44-49.
4. Break, G. E. “The Incidence and Economic Effects of Taxation,” in Blinder, A. S. et al. (eds.), The Economics of Public Finance, (Washington, D. C. : The Brookings Institution, 1974), pp. 119-240.
5. Chelliah, R. J, Fiscal Policy in Underdeveloped 2nd ed., (London: George Allen and Unwin, 1971).
6. (Then-Young, Paul L. “A Study of Tax Incentives in Jamaica,” National Tax Journal, Vol. 20 (September 1967), pp. 292-308.
7. Coen, R. “Effects of Tax Policy on Investment in Manufacturing,” American Economic Review, Vol. 58 (May 1968), pp.200-11.
8. Eisner, R. “Tax Policy and Invest Behavior: Comment,” American Economic Review, Vol. 59 (June 1969), pp 379-88.
9. _______, and Nadiri, M. “Investment Behavior and the Neoclassical Theory,” Review of Economics and Statistics, Vol. 50(August 1968 ), pp. 369-82.
10. Feldstein M. S. and Flamming J. S. “Tax Policy, Corporate Saving and Investment Behavior in Britain, “ Review of Economic Studies, Vol. 38 (October 1971), pp. 415-34.
11. Fromm, G. (ed.) Tax Incentives and Capital Spending, (Amsterdam: North-Holland Publishing Company, 1971).
12. Hall, R. E. and Jorgenson, D. W. “Tax Policy and Investment Behavior,” American Economic Review, Vol. 57 (June 1967), pp. 391-414.
13. ________ , “Tax Policy and Investment Behavior: Reply and Further Results,” American Economic Review, Vol. 59 (June 1969), pp. 388-401.
14. Jorgenson, D. W. and Siebert, C. D. “A Comparison of Alternative Theories of Corporate Investment Behaviors,” American Economic Review, Vol. 58(September 1968), pp. 681-712. 15. Jorgenson, D. W. and Stephenson, J. A. “The Time Structure of Investment Behavior in. United States Manufacturing, 1947-1960,” Review of Economics and Statistics, Vol.49 (February 1967), pp. 16-27.
16. Lent, G. E. “Tax incentives for Investment in Developing Countries, “IMF Staff Papers, Vol. 14 (July 1967), pp. 249-321.
17. _________, “Tax Incentives for the Promotion of Industrial Employment in Developing Countries,” IMF Staff Papers, Vol. 18 (July 1911), pp. 399-417.
18. Murray, A. P. Depreciation, (Cambridge: Harvard Law School International Program in Taxation, 1971).
19. Musgrave, R. A. and Musgrave P. B. Public Finance in Theory Practice, 2nd ed. (New York: McGraw-Hill Book Company, 1976), Ghapt. 22 and 34.
20. [Musgrave, R. A.], Reports of Prof. R. A. Musgrave, (Taipei: Taxation and Tariff Commission, Ministry of Finance, 1973).
21. O. E. C. D., Fiscal Committee, Fiscal Incentives for Private Investment in Developing Countries, (Paris, 1965).
22. Pechman, J. A. Federal Tax Policy, 3rd ed. (Washington D. C., The Brookings Institution, 1977), chapt. 4-5.
23. Prest, A. R. “Taxes, Subsidies and Investment Incentives,” in Peacock A. P. and Hauser G. (eds.) Government Finance and Economic Development, (Paris: O. E. C. D., 1965), pp. 113-26.
24. Timbrell, D. Y. “ Canada’s Investment Tax Credit,” Canadian Tax Journal, Vol. 23 (September-October 1975), pp. 458-63.
25. Yoingco, A. Q. and Trinidad, R. F. Fiscal Systems and Practices in Asian Countries, (New York: Frederick A. Praeger, Publishers, 1968).