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一、中文部份：
1.王建煊：租稅法（台北：文笙書局，民國六十六年）。
2.王政一：「從美國個人所得稅的四個稅率表談夫婦聯合申報制度」，財稅研究，第十卷第一期，（民國六十七年一月），第44-48頁。
3.林振國：稅率結構之研究（台北：財政部財稅人員訓練所，民國六十五年）。
4.陳亞令：「夫妻分別申報所得稅問題」，稅務旬刊，第八七四期（民國六十五年一月），第12-14頁。
5.佐藤進著，張則堯、陳攀雲譯：所得稅新論（台北：財政部財稅人員訓練所，民國六十二年）。
6.中華民國臺灣地區個人所得分配調查報告，行政院主計處編印，民國六十四年。
二、英文部份‘
1. Australia, Personal Income Tax : The Tax Unit ( Canberra Australian: Government Service, 1974 )。
2. Bock, Russell S.” Should We Change Our Method of Taxing the Family, “The Journal of Accountancy, VoL.94 (October,1952) , PP.425-433。
3. Brady, Dorothy. “ Budget Levels for Families of Different Sizes, “Workers Budget in the United States: City Families and Single Persons 1946 and 47, (March, 1948)。
4. Good, Richard. The Individual Income Tax, Revised Edition, ( Washington D.C : The
Brookings Institution, 1976 )。
5. Groves, Harold M. Federal Tax Treatment of the Family ( Washington D.C: The Brookings
Institution, 1963 )。
6._______, “ Taxing the Family Unit The Carter Commission’s Proposals and U.S. Practice, “ National tax Journal, Vol. 22 ( March, 1969 ) , PP.109-120。
7. Jaszi, George.” Treatment of Married and Single Persons under the Individual Income Tax, “ Taxes, Vol. 20 ( May, 1942 ), PP.259-263。
8. Marshall, G. P. and A. J. Walsh, “ Marital Status and Variation in Income Tax Burdens, “ British Tax Review ( July-August, 1970 ), PP. 236-249。
9. Mclntyre, Michael J., eds., Materials for Income Tax Policy-Selection of the Taxpaying Unit (
Boston: Harvard Law School, International Tax Program, 1974 )。
10. _______,and Oliver Oldman, “ Taxation on the Family in a Comprehensive and Simplified Income Tax,” Harvard Law Review, VoL. 90 ( June, 1977 ), PP.1573-1630。
11. Morgan, J.N., et al., Income and welfare in the United States ( New York : McGraw - Hill, 1962 )。
12. Norr, Martin and Pierre Kerlan, World Tax Series- Taxation in France ( Chicago :Commence Clearing House, Inc., 1966 )。
13. _______ ; Frank J. Duffy and Harry Sterner, World Tax Series -Taxation in Sweden ( Boston； Technical Composition Co., 1959 )。
14. OECD. “ How Direct Taxes Affect Individuals and Couples: Old Values and New, “OECD Observer, VoL. 85 (March, 1977 ) , PP. 28-32。
15. _______. The Treatment of Family Units in OECD Member Countries under Tax and Transfer System( Paris OECD, 1977 )。
16. Oldman, Oliver and Ralph Temple, “ Tax Legislation Applicable to Women, “ The United Nations Documents ( 1959 )。
17. _______ “ Comparative Analysis of the Taxation of Married Persons,” Stanford Law Review, VoL. 12 (May, 1960 ) , PP.585-605。
18. Pechman, Joseph A. Federal Tax Policy, 3rd Edition, ( Washington D.C: The Brookings Institution, 1977)。
19. Rostow, W. W. The Stages of Economic Growth (Cambridge: The University Press, 1960 )。
20. Sander, Frank E. A. and David Westfall, Reading in Federal Taxation ( New York: The Foundation Press, Inc , 1970 )。
21. Schultz, Willian J. and C. Lowell Harriss, American Public Finance, 5th Edition, ( New York : Prentice - Hall, 1949 )。
22. Seligman, Edwin R. A. Progressive Taxation in Theory and Practice ( Baltimore: American Economic Association, 1894 )。
23. Shoup, Carl.” Married Couples Compared With Single Persons under the Income Tax, “ Bulletin of the National Tax Association, VoL. 25 ( February, 1940 )，PP. 130 - 135。
24. Simons, Henry. Personal Income Taxation ( Chicago : The University of Chicago Press, 1938 )。
25. Thorson, Douglas Y.” An Analysis of the Sources of Continued Controversy over the Tax Treatment of Family Income, “ National Tax Journal, VoL. 18 (June, 1965 ), PP. 113 -132。