參考文獻
一、中文部份:
(一)江莉莉:「台灣生產事業投資函數之研究」，台灣經濟研究所，民國七十一年七月。
(二)陳正倉:「台灣地區產業集中度之研究」，企銀季刊第八卷第二期，民國七十三年十月，PP.35-57。
(三)薛玉枝:租稅政策與企業投資行為之研究，政治大學財政研究所碩士論文，民國七十二年七月。
(四)李庸三:經濟計量方法，三民書局，民國六十八年。
(五)孫克難:「台灣地區獎勵投資之經濟效益評估初探」，企銀季刊第八卷第二期，民國七十三年十月，PP.152-176。
(六)蕭峯雄:當前我國工業發展政策與措施之簡介，經濟部產業發展諮詢委員會，民國七十四年七月。
(七)財政部財稅人員訓練所編印，獎勵投資租稅措施之研究，財政部財訓所，民國七十二年六月。
(八)邱榮輝譯:植草益著，產業組織論，台灣經濟研究所，民國七十三年十二月。

二、英文部分:
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6. Coolidge, c . and Tullock , G., " Firm Size and .Political Power," in the Economics of Firm Size,Market Structure and Social Performance, Siegfried,J.J. ed, (Federal Trade Commission, Bureau of Economics, 1980 ) .
7. Currey, B. and George, K.D., “Industrial Concenteration:A. Survey, “ Journal of Inoustrial Economic, Vol. 31, no.3, 1983. PP.203-256.
8. Duane, s. D., :The Relationship Between Market Structure and The Effective Corporate Income Tax Rate;Doctoral Disseration, The University of Michign, 1979.
9. Feld, A.L., Tax Policy and Corporate Concentration,( D. C. Heath and Company, 1982 )
10. Feldstein, M. S. and Michael, M.,”Towards an Theory of Replacement Investment," Econometrica,Vol 42, 1974. PP.393-423.
11. Gordon, R.J., " The Incidence of the Corporate Income Tax in U.S. Manufacturing, 1925-56, "American Economic Review, September 1967. PP.733-758.
12. Greer, D.F.,”Advertising and Market Concentration," Southern Economic Journal Vol.3A , July 1971. PP.l8- 32.
13 . Hall, R. E., and Jorgenson, D. W., “Tax policy and Investment Behavior, " American Economic Review, July 1967. PP.39l-414.
14. Herber, B. P., Mordern Public Finance, (Richard D. Irin, Inc., 1983).
15. Jacquemin , A. , Ghellinck , E. D. and Huveneers, C., "Concentration and Profitability in a Small Open Ecinomy, " The Journal of Industrial Economics,December 1980. PP . 13l - l44.
16. Johnston , J . , Econometric Methods, ( McGraw-Hill,Inc. , 1984 ) Third Edition.
17. Landes , W.M. and Posner , R. A., "Market Power in Antitrust Case, " Hardvard Law Review, Vol. 94 , March 1981. PP.937-996.
18. Linter, J. and Butter, J.K., “Effects of Taxes on Concentration, " in Business Concentration and Price Policy, National Bureau of Economic Research 1955 ) .
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20. Martin, S., “Advertising, Concentration, and Profitability The Simultaneity Problem, " The bell Journal of Economics, Vol. 10, 1979. PP . 639-647.
21 . Nam, W.. H., "The Determinants of Industrial Concentration : The Case of Korea ," Malayan Rconomic Review, April 1975. PP .37-48.
22. Pashigian, B. P. , " The Effect of Market Size on Concentration, " International Economic Review,Vol. 10, October 1969 . PP .291- 314.
23 . Peachman , J . A. , Federal Tax Policy, ( New York :Norton , 1971 ) .
24. Raviv, A. and Zemel, E., "Durability of Capital Goods Taxes and Market Structure , " Econometric,Vol.45, no.3, April 1977. PP . 703- 717.
25. Salamon , L. M. and Seigfried, J . J ., Economic Power and Political Influence : The Impact of Industry Structure on Public Policy, " The American Political Science Review, Vol . 71 ,Semptember 1977. PP .1026- 1043.
26 . Scherer, F . M., Industrial Market Structure and Economic Performance , (Chicago Rand McNally ,1970 ) .
27. Shepherd, W.G., The Treatment of Market Power,(Columbia University Press, 1975 ) .
28. ___________, The Economics of Industrial Organization,(Prentice-Hall, Inc., 1979 ) .
29. Stack , S., " The Impact of Political and Economic Organization on Income Tax Structure : A Comparative Analysis, " Michigan Academician, Vol. XI, 1979.PP.251-262.
30. Steiner, P. O., Mergers,( Ann Arbor University of Michiaan Press, 1975 ) .
31. Strickland, A. D. and Weiss, L. W. , "Adertising,Competition, and Price-Cost Margins, " Journal of Political Economy, Vol. 84, no. 5, December 1976,PP. 1109-1121.