參考文獻
一、中文部分:
1.曹添旺，「國際直接投資所得的最適稅率」中央研究院經濟研究所經濟論文，第十六卷第二期，中華民國七十七年九月。
2.曹添旺，朱美麗，「國外投資所得稅與最適關稅」，中華民國七十九年(即將發表於經濟論文叢刊)。

二、英文部分
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Burgess, D.F., "On the Distribution Effect of Direct Foreign Investment", International Economic Review, Vol.19, No.3,(Oct. 1987) , pp.641-64.
Feldstein, M.S. and D.G. Hartman, "The Optimal Taxation of Foreign Source Investment Income", Quarterly Journal of Economics, Vol.93, No.4 (Nov. 1979) , pp.613-30.
Hartamn, D.G., "The Effect of Taxing Foreign Investment Income", Journal of Public Economic, Vol.26, No.1,(Feb. 1985) , pp107-21.
Jones, R.W., "International Capital Movements and the theory of Tariffs and Trade”, Quarterly Journal of Economics,Vol.81, No.1 (Feb. 1967) , pp.1-38.
Kemp, M.C., "Foreign investment and the national advantage", Economic Record, Vol.28, No.1, (March 1962) , pp. 56-62.
Kemp, M.C., "The gain from international trade and investment: a neo-Heckscher-Ohlin approach", American Economic Reviews, 1966, pp.788-809.
Tsai , P.L., "The Welfare Impact of Foreign Investment in the Presence of Specific Factors and Non-Traded Goods",Weltwirtschaftliches Archiv/Review of World Economics,Bank 123, Heft, (November 1987) , pp.496-508.
Tsaur, T.W. and M.L. Chu, "Tariffs and Optimal taxation of foreign Capital specific factors", Working paper 90-5,(May1990) , Sun Yat-Sen Institute for Social Sciences and
Philosophy, Academia Sinica, Taipie.
Tsaur, T.W. and M.L. Chu, "Tariff, Terms of Trade and Opeimal taxation of foreign capital", presented at the Conference on Tax Policy and Economic Development among
Pacific Asia Countries, (1990)
Tsaur. T.W. and M.L. Chu, "Taxation of Foreign Capital and the Opteimal Tariff", Economics Letters, (Dec. 1990), forthcoming.