概括性所得稅的所得定義源自Haig-Simons的純經濟力增加稅；所謂概括性所得稅，係對所有所得同樣課稅，除個人的消費支出外，賺取所得的成本准予扣除。因此，概括性所得稅除具有一般個人所得稅量能課稅的功能，符合租稅公平原則外，並能維護稅基的完整，符合租稅中性原則，故係一理想的所得稅制。

唯概括性所得稅雖對所有所得同樣課稅，扣除範圍僅限於賺取所得的成本，但並不排斥其有協助社會、經濟及政治等政策目標達成之可能；然必須在沒有其他途徑可循，其成本效益比最小的情形下方予進行。唯，概括性所得稅僅係一理想的租稅，在執行管理及評價上仍有一些困難存在，加拿大Carter委員會亦承認此點，並認為必要時得予以主觀的價值判斷，解決這些評價上的問題，以期儘量趨近概括性所得稅的理想。

根據概括性所得稅這些立論基礎，因應我國的時代背景，欲解決我國個人所得稅合法稅基侵蝕，現行我國所得稅法中，有關免稅所得、優惠所得及寬免額、扣除額等規定，乃有逐一加以檢討，並全面改革之必要。

一、中文部份
1.王建煊，租稅法，台北：文笙書局，民國七十年八月七版。
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5.吳文彬，個人所得稅侵蝕問題之研究，政大財政研究所碩士論文，民國六十九年一月。
6.吳嘉勳，個人所得稅扣除額之研究，政大財政研究所碩士論文，民國六十七年六月。
7.殷文俊，論我國現階段稅制與稅政之改進，財政部座談會，民國七十一年三月。
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9.陳文龍，我國所得稅制的探討，中國經濟學會當前財政問題研討會，民國七十一年。
10.張則堯，財政學原理，台北：三民書局，民國六十六年八月，第二十五版。
11.張則堯、陳攀雲合譯，所得稅新論，台北：財政部財稅人員訓練所，民國六十二年三月。
12.張則堯，所得稅問題，台北：財政部財稅人員訓練所，民國六十七年十月。
13.黃耀輝，租稅逃漏之研究，政大財政研究所碩士論文，民國七十一年一月。
14.所得說制度之改進研究，財團法人中國財稅金融文教基金會編印，民國七十一年十一月。
15.中華民國國民所得，行政院主計處編印，1982年。
16.財政部財稅資料處理及考核中心年報，財政部，民國六十三年到七十年。
17.財政統計年報，財政部統計處編印，民國七十一年。
18.中華民國所得稅法，民國七十一年十二月公佈實施。
19.中華民國獎勵投資條例，民國六十九年十二月公佈實施。
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