一、中文部份
1.林華德，「台灣租稅的負擔分配」，財稅研究，第十九卷第三期，民國七十六年五月。
2. 林安樂、林全，「營業稅課稅範圍與稅率調整可行性分析」，營業稅問題之研究(一) ，賦稅改革專題報告39，財政部賦稅改革委員會編印，民國七十八年六月。
3. 徐偉初、王正、王文煌，家戶間賦稅負擔之分配研究，賦稅改革專題報告04 ，財政部賦稅改革委員會編印，民國七十八年六月。
4. 游坤敏，「我國財政收支的所得重分配效果」，中央研究院三民主義研究所選刊，第十三卷，一九七八年，頁一~二三。
5. 劉其昌，「論貨物稅稅負之分配」，企銀季刊，第五卷第四期，民國七十一年四月。
6. 董瑞斌，賦稅改革與賦稅負擔－民國四十三年至七十年台灣省實證研究，國立台大經濟研究所碩士論文，民國七十二年七月。
7. 賴永吉，台灣地區財政收支所得分配效果之研析，國立政大財政研究所碩士論文，民國六十九年六月。
(二)統計資料:
1.行政院主計處編印，中華民國台灣地區個人所得分配調查報告，民國六十五年~民國七十八年，共十四冊。
2.財政部統計處編印，賦稅統計年報，民國六十五年~民國七十九年，共十五冊。

二、西文部份
1.Atkinson A.B. and J.E. Stiglitz, Lectures on Public Economics, Chapter 14. ( London: McGraw-Hill Book Company),1980.
2.Davies D.G., "Progressiveness of a Sales Tax in Relation to Various Income Bases”, American Economic Review, L (Dec, 1960), PP.987-995.
3.Jorgenson Dale W, Lawrence J. Lau and Thomas M. Stoker, “The Transcendental Logarithmic Model of Aggregate Consumer Behavior” in R.L. Basmann and G.F. Rhodes, Jr(eds.), Advances in Economics. Vol.1 (Greenwich CT: JAI Press, 1982), PP.97-238.
4.Jorgenson D.W. and D.T. Slesnick, "Aggregate Consumer Behavior and the Measurement of Inequality", Review of Economic Studies, Vol.51 (July, 1984a), PP.362-392.
5.Jorgenson D.W. and D.T. Slesnick, "Inequality in the Distribution of Individual Welfare" in R.L.Basmann and G.F. Rhodes (eds.) Advances in Economics, Vol.3 (Greenwich CT: JAI Press, 1984b), PP.67-130.
6.Jorgenson D.W. and D.T. Slesnick, "Aggregate Consumer Behavior and Household Equivalence Scales", Journal of Business & Economic Statistics, April 1987, Vol.5, No.2,PP.219-232.
7.Kakwani N.C. "Application of Lorenze Curves in Economic Analysis", Econometric, Vol.45, No.3, 1977a, PP.719-727.
8.Kakwani N.C., "Measurement of Tax Progressivity: An International Comparision", The Economic Journal, Vol.87,1977b, PP.71-80.
9.Kiefer D.W., "Distributional Tax Progressivity Indexes", National Tax Journal, Vol.37, No.4, 1984, PP.497-513.
10.Loomis J.B. and C.F. Revier, " Measuring Regressivity of Excise Taxes: a Buyers Index", Public Finance Quarterly, Vol.16, No.3, July 1988, PP.301-314.
11.McCall J.J., Income Mobility, Racial Discrimination and Economic Growth, Chapter 4, (London: Lexington Books), 1973.
12.Musgrave R.A. and Tun Thin, "Income Tax Progression, 1929-48", Journal of Political Economy, Vol.56, 1948, PP.498-514.
13.Pechman J.A., Who Paid the Taxes, 1966-1985?, The Brookings Institution, Washington, D.C., 1985.
14.Schaefer J.E., "Sales Tax regressivity under Alternative Tax Bases and Income Concepts", National Tax Journal, Vol.22, 1969, PP.516-527.
15.Slesnick D.T., "The Measurement of Effective Commodity Tax Regressivity", Review Economic Statistic, 1986, PP. 224-231.
16.Suits D.B., "Measurement of Tax Progressivity", American Economic Review, Vol.67, 1977, PP.747-752.
17.Tseng Chu-Wei, Some Efficiency effects of Public and Private Transfer: a Cross-Sectional Analysis, Ph.D. dissertation, Oklahoma State University, 1984.
18.Yu Tzong-Shian, "The redistrbutive effect of Taxes and Government Expenditures", Academic Economic Papers, Vol. 5, NO.2, Septempber 1978.