一、中文部分：
1.何宇明，台灣地區公共支出成長原因之研究，台北：國立政治大學財政研究所論文，民國七十一年六月。
2.李庸三，「台灣物價變動與價格預期」，收編於當前台灣物價問題研討會（台北：中央研究院經濟研究所，民國六十二年）頁93-113。
3.林華德，「台灣賦稅收入的預測」，台大經濟論文叢刊，民國六十七年十一月，頁41-90。
4.───，「台灣賦稅的月收入試析」，財稅研究，第十二卷第五期，民國六十九年九月，頁16-35 。
5.孫克難，台灣地區政府支出結構與成長研究，台北：中華經濟研究院，民國七十二年。
6.───，「國民所得與政府支出問因果關係之測定」，企銀季刊，第九卷，民國七十四年。
7.徐偉初，「華格納法則及貝克假設之實驗按定：台灣地區公共支出水準成長趨勢研究」，國立政治大學學報，第五十期，民國七十三年。
8.───，「我國公共支出國際比較指數之研究」，國立政治大學學報，第五十二期，頁59－74。
9.───，「我國國民所得與公共支出，因果關係之實證檢定」，國立政治大學學報，第五十四期，民國七十五年。
10.───，我國財政收支模型之估計，中央研究院經濟研究所所舉辦之台灣經濟計量模型研討會的論文，民國七十八年十二月。
11.───，黃細清，現階段公共支出水準與結構之研究，賦改會專題報告十二，民國七十八年六月。
12.───，彭煥勛，現行賦稅制度之評估，賦改會專題報告八，民國七十八年六月。
13.高翠蓮，輸入性通貨膨脹之研究，台北：國立台灣大學經濟研究所碩士論文，民國六十四年。
14.陳聽安，「我國未來十年公共支出之發展趨勢」，中國論壇，第二四七期，頁53-64。
15.陳昭南，「開放程度遞增國家的物價變動試析」，自由中國之工業，第四十二卷(台北：行政院經濟設計委員會，民國六十四年) ，頁6-10，收編於邱正雄，台灣貨幣與金融論文集(台北：聯經出版事業公司，民國六十四年)
16.───，陳忠寬，「開放經濟體系下的貨幣數量說：台灣的貨幣與物價」，經濟論文叢刊，民國七十八年，頁189-195。
17.黃世鑫，民主政治與國家預算，國家政策研究資料中心，民國七十九年五月。
18.黃瑞松，張哲深，我國公共預算制度，中國經濟學會公共投資政策研討論文集，民國七十五年，頁127-159。
19. 曾廣田，台灣公共支出之分析，台北：財政部財政人員訓練所，民國六十三年。
20. 楊春霞譯，「開放中脆弱之財政平衡」，二十一世紀賦稅政策，(台北：財政部稅制委員會)，民國七十八年六月，頁82-85。
21. 鄭文輝，朱澤民，余漢儀，簡立忠，我國社會福利支出之研究，行政院研考會，民國七十八年十一月。
22. 蔣碩傑，「低度開發國家的通貨膨脹理論」，天下雜誌，民國七十三年六月，頁151-167。
23. 蔡宗榮，「公共支出融通方式之選擇及其影響」，財稅研究，民國七十九年七月，頁40-48。
二、英文部分：
1. Abizadeh S., and J. Gray, "Wagner's law: A Pooled Time - Series, Cross-Section Comparison", National Tax Journals , Vo 1. 38, 1985) pp.209-218.
2. --, and M.Yousefi , "Growth of Government Expenditure The Case of Canada." Public Finance Quarterly 16 , 1988 , pp.78-100
3.Aghevli , Bijan B. , "The Balance of Payments and Money Supply under the Gold Standard Regime: G. S. ; 1879-1914" , American Economic Review , Vol.65 , March 1975 , pp.40-58.
4. --, ”Inflationary Finance and the Dynamics of Inflation: Indonesia 1951 一72", American Economic Review) Vo l .67 June 1977, pp .390-403.
5. --, "Inflationary Finance and Economic Growth", Journal of Political Economy , Vol.85 , December 1977 , pp.1295-1370.
6. --, and Mohsin S. Khan , "Credit Policy and the Balance of Payments in Developing Countries" (unpublished , International Monetary Fund , December 27 , 1976).
7. -- and --, "Government Deficits and the Inflationary Process in Developing Countries " International Monetary Fund Staff papers , Vol.25 , September 1978 , pp.383-416.
8. Ballard , C. L; J. B. Shoven and J. Whalley, “General Equilibrium Computations of the Marginal Welfare Costs of Taxes in the United States" , The American Economic Review , Vo 1 .75 , NO. 1, 1985 , pp.128-138.
9. Barro, R.j., "Unanticipated Money Growth and Unemployment in the United States", American Economic Review , March 1977 , pp. 101-115.
10. --, "Unanticipated Money , Output and the Price Level in the United states" Journal of Political Economy , August 1978 , pp.549-580.
11. Batten , D. S. and Hales , R. W., "The Relative Impact of monetary and Fiscal Actions on Economic Activity: A Cross-Country Comparison" , Federal Reserve Bank of st.Louis, Review, January 1983 , pp.5 一12.
12.Beck ,M. , "The Expanding Public Sector: Some Contrary Evidence" , National Tax Journal , march 1976 , pp.15-21.
13. ---, "Public Sector Growth: A Real Perspective", Public Finance, 1979, PP.313-355.
14. --,” Government Spending: Trends and Issues New York: Praeger , 1981.
15. --," Toward a Theory of Public Sector Growth" ,Public Finance / Finances Pulbiques , Vol .XXXVII ,NO.2 , 1982 , pp.163-177.
16. Bird ,R. M. , "Wagner's Law of Expanding State Activity" Public Finance , 1971 , pp.1-26.
17. Cameron , D. R. , "The Expansion of Public Economy: A Comparative Analysis" ,American Political Science Review 72 , pp.1243-126 1.
18. Chelliah, Raja J., "Trends in Taxation in Developing Countries", Staff Papers , Vol.18 , July 1971 , pp.254-331
19. Conte ,M.A. , and A.F.Darrat , "Economic Growth and the Expanding Public Sector: A Recxamination" , Review of Economics and Statstics , LXX ,1988 ,PP.322-330.
20. Corrigan , E. G. , "The Measurement and Importance of Fiscal Policy Changes ", Federal Reserve Bank of Kew York Review p52 , June 1970.
21. Dwyer , G. P. , "Inflation and Government Deficits" , Economic Inquiry ,20 ,July 1982 , pp.315-329.
22. Farley , J., M. Hinich , and T. Mcguire "Some Comparison of Tests for a Shift in the Slopes of a Multivariate Linear Time Series Model”, Journal of Econometries , 3, 1975 , pp.279-318.
23. Forte F. , and A. Peacock ,Public Expenditures and Government Growth, New York: Basil Blackwell Inc. , 1985.
24. Frenkel . Jacob A., "The Forward Exchange Rate, Expectations , and the Demand for Money: The German Hyperinflation" , American Economic Review , Vol.67 , September 1977 , pp.653-670.
25. Heller , Peter S. , "Impact of Inflation on Fiscal Policy in Developing Countries" , International Monetary Fund Staff Papers, Vol.27 , No.4 , December , 1980 , pp.712- 748.
26. --, "A Model of Fiscal Behavior in Developing Countries: Aid , Investment , and Taxation ", American Economic Review , Vo 1 .65 June. 1975, pp. 429-445.
27. --,” Diverging Trends in the Shares of Nominal and Real Government Expenditure in Gap: Implications f or policy , International J10netary Fund ,June , 1980.
28.Harnburger , Michael J. and Burton Zwick , "Deficits , money and inflation" , Journal of Monetary Econemics 7, 1981 , pp.1 41-150.
29. --, “Deficits, money and inflation: Reply ", Journal of Monetary Economics 10 , 1982 , pp.279-283.
30. Jacobs, Rodney L., "Hyperinflation and the supply of Money", Journal of Money, Credit and bank, Vol.9 , J1ay 1977 , pp.287-303 .
31. Joines , Douglas H. , "Deficits and money growth in the United States , 1872-1983", Journal of Monetary Economics 16 ,1985 , pp. 329-351.
32.Krueger , Ann O."The Role of Horne Goods and Money in Exchange Rate Adjustment" , in W. Selleckerts ed. International Trade and Finance , New York: Macmillan , 1975.
33.Lybeck J. A. , The Growth of Government in Developed Economies , England: Gower Publishing Company Ltb. ,1986.
34. -- and M. Henrekson , Explaining the growth of Government , New York: North-Holland. , 1988.
35 . Mundell, Robert A., “Barter Theory and Monetary Mechanism of adjustments" , in International Economics , New York: Macmillan ,1968.
36.K?skanen , W. A. , "Deficits ,Government Spending and Inflation: What Is The Evidence?" , Journal of Monetary Economics 4, 1978 , pp.591-602.
37.Olivera ,Julio H.G. , "Money ,Prices and Fiscal Lags: A Note on the Dynamics of Inflation" ,Banca Nazionale del Lavoro ,Quarterly Review , Vol.20 ,September 1967 , pp.258-267.
38Peacock ,A.T .and J .Wiseman , The Growth of Public Expenditure In the United Kingdom ,Princeton ,Princeton Univerity Press , 1961.
39.Pluta , J. E. , "Real Public Sector Growth and Decline in Developing Countries" ,Public finance ! Finances Publiques , Vol.XXXVI，NO.3，1981. pp.439-454.
40 .Pluta E. Joseph , "Wagner's Law ,Public Sector Patterns ,And Growth
of Public Enterprises In Taiwan" , Public Finance Quarterly Vol.7 , NO.1 , January 1979 , pp.25-46.
41.Prernchand A. , Government Budgeting and Expenditure Controls Theory and Practice , International Monetary Fund Washington , D. C. ,1983 , pp.231-257.
42.Rarn. R. ,“Causality Between Income and Government Expenditure: a broad International Perspective ", Public Finance / Finances Publiques ,Vol.41 ,NO.3 ,1986 , pp.393-414 .
43. --"Government Size and Economic Growth: a New Framework and some Evidence From Cross Section and Time Series Data" , American Economics Review , Vol.79 , 1986. pp.191-203.
44. --"Wagner's Hypothesis in Time-series and Cross-Section Perspectives: Evidence From "Real" Data for 115 Countries" , Review of Economics andstatistics ,Vol .69 ,1987 , pp.194-204.
45.Rao. V. V. Bhanoji , "Impact of Government Size on Economic Growth: a Re-examination" , American Economic Review , Vol.79 , 1989 , pp.272-280 .
46 .Sahni , Balbir S. , and Balvir Singh , "On the Causal Direction Between National Income and Government Expenditure in Canada" , Public Finance/ Finaces Publiques , Vol.39. NO.3 , 1989 , pp . 359-393.
47.Siegel , Jeremy J. “Inflation-Induced Distortions in Government and Private Savings statistics , " Review of Economics and statistics , February 1979 , pp.83-90.
48.Tanzi Vito (l 977)"Inflation , Lags in Collection , and the Real VaIue of Tax Revenue ," International Monetary Fund staff Papers , Vol.24 , march , 1977 , pp.154-167.