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一、中文部份
1.書籍專論：
(1)湯慎之譯：應用計量經濟學（台北：幼獅文化事業，民國六十六年）。
(2)行政院經濟建設委員會：自由中國之工業（台北：經建會，民國六十六年）。
(3)財政部：國稅法規（台北：財政部國稅局，民國六十三年）。
(4)王建煊：租稅法（台北：文笙書局，民國六十六年九月初版）。
(5)王建煊：稅務折舊制度之研究（台北：行政院賦稅改革委員會，民國五十九年）。
2.論文
(6)劉芳瑢：「獎勵投資與投資扣抵」。財政經濟月刊，第二十七卷第五期（民國六十六年五月）17～18頁。
(7)劉實英：「談中小企業營業稅問題」，財稅研究，第九卷第五期（民國六十六年九月）。(8)黃宗帆：臺灣製造業投資行為之研究—新古典理論適用性之探討。（台北：政大經濟研究所碩士論文，民國六十六年）。
(9)戴欽泉：「轉換租稅減免獎勵方向以改善租稅結構之研究，財稅研究，第八卷第四期，（民國六十五年七月）38～47頁。
二、英文部份：
1.書籍專論：
(10) Charles, J. G., Federal Income Taxation Solution New York: MacGraw-Hill Book Company Press; 1965)。
(11) Eugence, L. G., and W. Grant Ireson, Principles of Engineering Economy (The Ronald
Press Company, 1960 )。
(12) Friedman, M., and W.W. Heller, Monetary Vs Fiscal Policy (New York: W. W. Norton & Company, 1969 )。
(13) Green, H. A. J., Consumer Theory. (U. S. A. Penguim Book Inc, 1971 )。
(14) Mugrave, R. A., Broad - Based Taxes New Options and Sources (Maryland : The John Hopkins University Press, 1973)。
(15) Mugrave,R. A., Reports of Professor R. A. Musgrave(Taipei: Taxation & Tariff Commission, Minitry of Finace, 1973)。
(16) Ott , D. J., Attiat F. Ott, and Jarg H. Yoo , Macroeconomic Theory ( New York: McGraw-Hill Book Company, 1975)。
(17) Roby, W. L., The Income Tax and Business Deicsion (New Jersey: Prentice -Hill Inc. England Cliff, 1975)。
(18) A P B Opinion(American Institute of Certified Public Accountants, Inc. 1968)
2.論文：
(19) Brannon, G. M., ” Is There A Variable Investment Credit that Will Work”, National Tax Association - Tax Institute of American Proceeding of Sixty - eight Annual Conference 1975
Houston, Texas, pp 46～52.
(20) Brown, E. C., “Tax Incentives for Investment“, Papers and Proceeding of the American Economic Association, American Economic Review) , (May 1962), pp335～345.
(21) Coen, R. M., “Efficacy of the Investment Credit For Fiscal Purposes”, National Tax Association -Tax Institute of American Proceeding of Sixty - eight Annual Conference (1975), Houston, Texas, pp 33～39.
(22) Dinkelacker, E. W., “Alternative Tax Incentive For Investment,” The Journal of Political Economy, (April, 1964 ) pp. 184～188.
(23) Eisner,. R. and M. I. Nadiri, “Investment Behavior and Neoclassical Theory, Review of Economic Statistic (Aug 1968), pp369～382.
(24) Eisner, R., and Datrick J. L. “Tax Policy and Investment An Analysis of Survey Responses,” American Economic Review, Vol. 65, No.1, (March-1975), pp206～12.
(25) Eisner, R. “Tax Policy and Investment Behavior: Common” , American Economic Review, (June, 1969), pp 379～387.
(26) Gloud, J. P., and R. N. Wand, “The Neoclassical Model of Investment Behavior: Another Review” International Economic Review, (Feb, 1973), pp 33～48.
(27) Hall, R. E., and Dale. W. Jorgenson,” Tax Policy and Investment Behavior, “American Economic Review, Vol. 57,No.2.(June, 1967 ),pp 391～414.
(28) Hall, R. E., and Dale. W. Jorgenson, “ Tax Policy and Investment Behavior : Reply and Further Result, “ American Economic Review, Vol. 59, No.2, (June, 1969), pp 388～401.
(29) Hickman, B. G., Robert. M. Coen and Michael. D. Hurd, ”The Hickman - Coen Annual Growth Model: Structural Characteristics and Policy Responses,” International Economic Review Vol. 16, No.1, (Feb, 1975), pp 20～37.
(30) Johnson, G.L., and Kenneth, J. Carrey,” The Effect of The Investment Credit on Equipment Replacement Decision,” National Tax Journal, Vol. 23, No. 3, ( Sep, 1970), pp 307～314.
(31) Johnson, G. L., and Sherwood. W. Newton, ”Tax Consideration in Equipment Replacement Decision “,Accounting Review, (Oct, 1967), pp 738～746.
(32) Jorgenson, D. W. “Capital Theory a Investment Behavior,” American Economic Review, (May, 1963), pp 247～259.
(33) Keller, T. F., ” The Investment Tax Credit and The Annual Tax Credit, “Accounting Review, ( January, 1965 ), pp 184～189.
(34) Kelley, P. L.,” Is an Expenditure Tax Feasible,” National Tax Journal, Vol. 23, No. 3, (Sep, 1970).
(35) Mendenhall, J.,” Structural Consideration of Existing Investment Credit, “ National Tax Association-Tax Institute of American Proceeding of Sixty - eight Annual Conference (1975 ), Houston, Texas, pp 39～47.
(36) Sunley, E. M. Jr., “The 1971 Depreciation Revision: Measures of Effectiveness “National Tax Journal,(March, 1971), pp 19～30.
(37) Sunley, E. M. Jr., “Towards A More Neutural Investment Tax Credit “ National Tax Journal, Vol. 26, No.2, (June, 1973), pp209～221.
(38) Sunley, E. M. Jr., “The Proper Role of Investment Tax Credit,” National Tax Association(1977), pp 205～208.
(39) Wade, H. H., “Accounting For The Investment Credit, ” Accounting Review (Oct, 1963) pp 714～719.
(40) Woodward, F. O., and Vincent. M. Panicnic” Investment Influences of The Tax Credit Program, “National Tax Journal Vol. 18,No. 3, (Sep, 1965), pp 272～276.
(41) Woolsey, S.M., “Accounting For Investment Credit Accounting Review (Oct, 1963), pp 709 ～714.