一、中文部份
1 .財政部，「稅法輯要」，民國八十年九月。
2. 高雄市政府主計處，「 高雄市家庭收支調查報告」，民國七十九年。
3. 高雄市稅捐處，「 高雄市稅捐統計年報」，民國七十九年及民國八十年。
4. 臺北市政府主計處，「 臺北市家庭收支與所得分自己調查報告」，民國七十九年。
5. 臺北市稅捐處，「臺北市稅，捐統計年報」，民國七十九年及民國八十年。
6. 臺灣省主計處，「中華民國七十九年台灣省家庭收支調查報告」，第二輯。
7. 臺灣省稅務局，「 台灣省稅，捐統計月報」，民國七十九年一月至民國七十九年十二月。
8. 李金桐、朱澤氏、林妙雀，「營業稅相關問題之研究專題一:營業稅，稅課收入分自己比例之檢討」，財政部賦稅署。
9. 李新仁，「地方政府財政能力具租稅努力之研究」，國立政治大學財政研究所，碩士論文，民國七十六年七月。
10. 徐偉初、王正、王文煌，「家戶問賦稅負擔之分配研究」，財政部賦稅改革委員會專題報告之九，民國七十七年十月。
11. 黃文真，「統籌分自己稅款分配之研究」，國立政治大學財政研究所，碩士論文，民國八十年七月。
12. 黃世鑫，「我國各級政府經濟功能劃分及地方財政問題」，財政部賦稅改革委員會專題報告十五，民國七十八年六月。
13. 黃細清，「我國租稅負擔與水平公平之研究」，國立政治大學財政研究所，碩士論文，民國七十六年六月。
14. 劉玄哲，「台灣省政府現行補助金制度之研究」，國立台灣工業技術學院工程技術研究所，碩士論文，民國八十年六月。

二、英文部份
1. Bowman,L., "Tax Exportabil ity, Aid, and School Finance Reform," National Tax Journal, Vol.27,1974, pp.163~173.
2. Buchanan, J.M., "Federalism and Fiscal Equity,”American Economic Review, Vol. 40, 1950, pp.583-599.
3. Davies David G., United States Taxes and Policy, Cambridge University Press,1986.
4. Fastrup , Jerry C., "Fiscal Capacity, Fiscal Equal ization and Federal Grant Formulas,”Federal-State-Local Fiscal Relations:Technical Papers, Office of State and Local Finance, Department of The Treasury, 1986, pp.41-62.
5. Gade, Mary N. and Lee G. Adkins, " Tax Exporting and State Revenue Structure," National Tax Journal, Vol.43, 1990, pp.39-52.
6. Gerking, S. D., and J. H. Mutti,"Possibilities for the Exportation of Production Taxes: A General Equilibrium Analysis, " Journal of Public Economics, Vol.16, 1981, pp.233-252.
7. Herber,B.P. ,Modern Public Finance: The Study of Public Sector Economics ,Third Edition,Homewood,Illinois: Richard D. Irwin ,Inc.,1975.
8. Hogan, T. D. and R. B. Shelton, " Interstate Tax Exportation and States Fiscal Str.uctures,"National Tax Journal, Vol.26, 1973,pp.553-564.
9. King,D. N., Fiscal Tiers: The Economics of Multi-Level Government, London, George Allen and Unwin,1984.
10. Ladd, Helen F., "Local Education Expenditures,Fiscal Capacity, and the Composition of the Property Tax Base," National Tax Journal, Vol.28, 1975, pp.145-158.
11. McLure, C. E. Jr., "The Interstate Exporting of State and Local Taxes: Estimates for 1962,"National Tax Journal, Vol.20, 1967, pp.49-77.
12. -----, "The Inter-Regional Incidence of General Regional Taxes," Public Finance, Vol.24, 1969,pp.457-483.
13. -----," Market Dominance and the Exporting of State Taxes," National Tax Journal, Vol. 34,1981,pp.483-486.
14. Morgan, W. E. and J. H. Mutti,"The Exportation of State and Local Taxes in a Multi lateral Framework: The Case of Business Type Taxes,"National Tax Journal, Vol.38, 1985,pp.191-208.
15. Musgrave, R. A., The Theory of Public Finance:A Study in Publ ic Economy, New York, McGrawHill, 1959.
16. Mutti, J. H. and W.E. Morgan,"The Exportation of State and Local Taxes in a Multilateral Framework: The Case of Household Type Taxes,"National Tax Journal, Vol.36,1983, pp.459-475.
17. Oates, W. E. , Fiscal· Federal ism, New York:Harcourt Brace Jovanovich, 1972.
18. Phares, D., Who Pays State and Local Taxes?Cambridge: Oelgeschlager, Gunn and Hain,Publishers, Inc., 1980.
19. Pogue, T. F. and L. G. Sgontz, Government and Economic Choice: An Introduction to Public Finance, Houghton Mifflin Company, 1978.
20. Tiebout, C. E., "A Pure Theory of Local Expenditure,"Journal of Political Economy, Vo1.64 1956,pp416-424.
21. Wildasin,D. E., "The Demand for Public Goods in the Presence of Tax Exporting," National Tax Journal, Vol.40, 1987, pp.591-601.
22. -----, Urban Public Finance: A Volume In the Regional and Urban Economics Section edited by Richard Arnott, Harwood Academic Publishers,1986.
23. Willions,A.,"The Optimal Provision of Public Goods in a System of Local Government, "Journal of Political Economy, Vol.74, 1986,pp18-33.
24. Zimmerman, D., “Resource Misallocation from Interstate Tax Exportation:Estimates of Excess Spending and Welfare Loss in a Medium Voter
Framework,” National Tax Journal, Vol.36,1983,pp.183-262.