A.C. Harberger以一般均衡分析法來探討歸宿現象，使歸宿問題得以更深入剖析，然由於其假設十分嚴謹及經濟狀態的複雜，致使歸宿真象仍待進一步挖掘，本文乃針對 Harberger之假設稍加解放，以期了解在⑴因素市場發生扭曲，⑵生產因素非完全移動，⑶生產因素包括中間財，⑷經濟體系處於開放模型架構，等狀況下之歸宿現象。模型經此修正後，所得結論與Harberger十點結果比較，有些是雷同，但部分却有顯著差異。這隱含著歸宿結論常受模型之差異而有不同，因此如何建立更一般化之理論架構實為吾人努力專研之目標。

A：中文部分
⑴周宜魁著，國際貿易理論與政策，台北：三民書局，民國七十一年八月增訂版。
⑵張慶輝著，「租稅歸宿之比較靜態分析」，中國經濟學會年會論文集，台北，民國六十九年，頁 85〜95
⑶________，「獨占與公司所得稅之歸宿」，中國經濟學會年會論文集，台北，民國七十年，頁 67〜80。
⑷嚴玉珠著，「租稅歸宿的一般均衡分析」，國立政治大學財政研究所碩士論文，民國七十年六月。
B：英文部分
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