《西方税收制度》参考文献汇编.

《西方税收制度》参考文献汇编

英文文献：

1．Judith A. Sage, Federal Tax Course 1998, University of Illinois at Chicago, Prentice Hall, 1998

2．Kevin E. Murphy Mark Higgins, Concepts in Federal Taxation, South—Western College Publishing, an ITP Company, 1998 3．John Mikesell, Fiscal Administration, Indiana University, Harcourt Brace College Publishers, 1999

4．J. A. Kay and M. A. King ,The British Tax System, 1988 5．Principles of Business Taxation, London, 1988

6．Simon James and Christopher Nobes, The Economics of Taxation, 1997—1998

7．Sandford C. T, Successful Tax Reform, Fiscal Publication, 1993 8．Sandford C. T, Why Tax Systems Differ: A Comparative Study of the Political Economy of Taxation, Fiscal Publication, 2000 9．Survey of Global Taxation, 1997—1998

10．Ministry of Finance, Taxation in the Netherlands, 1999 11．Research and Information Department of the Ministry of Finance of Belgium, Tax Survey, 1999

12．Coopers ＆Lybrand, A Guide to V AT in the EU, 1996

13．Roger Gordon and Wei Li, Puzzling Tax Structures in Developing Countries: A Comparison of Two Alternative Explanations, NBER Working Paper No. 11661, Issued in October 2005

14．David Joulfaian, The Federal Estate and Gift Tax: Description, Profile of Taxpayers, and Economic Consequences, OTA Paper 80 December 1998.

15．Allan C.M. The Theory of Taxation. Penguin Books Ltd, 1971 16．Atkinson A. B. and J. E. Stiglitz. Lectures on Public Economics.

McGraw- Hill, 1980

17．H.J.Arrow, The Economics of Taxation, The Brookings Institution, 1980

18．Michael J.Boskin and Charles E.Mclure, Jr, World Tax Reform: Case Studies of Developed and Developing Countries, International Center for Economic Growth, 1990

19．Reuven S. Avi-Yonah , Why tax the rich? Efficiency, equity and progressive taxation, The Yale Law Journal, V ol.111, No.6 20．Ramsey F. P., A Contribution to the Theory of Taxation [J].Economic Journal, 37, 1927

21．Baumol W.J. and D.F. Bradford. Optimal Departures from Marginal Cost Pricing [J].American Economic Review, 60, 1970 22．Diamond P. A. and J. A. Mirrlees. Optimal Taxation and Public Production [J].American Economic Review, 61, 1971

23．Atkinson A. B. and J. E. Stiglitz. The Design of Tax Structure: Direct Versus Indirect Taxation [J].Journal of Public Economics, 6, 1976.

24．Barro R. J. Are Government Bonds Net Wealth? Journal of Political Economy 81, 1974

25．James S. and Christopher Nobes. The Economics of Taxation.

Prentice Hall Europe, 1998

26．OECD, Taxation and Environment: Four Case Studies, OECD, 1993

27．Martinez-Vazquez J. and R. M. McNab, The Tax Reform Experiment in Transitional Countries, National Tax Journal LIII, 2000 28．Do You Need to File a Federal Income Tax Return?

/individuals/article/0,,id=96623,00.html 29．Thomas Piketty and Emmanuel Saez, How Progressive is the U.S.

Federal Tax System? A Historical and International Perspective, NBER Working Paper No. 12404, Issued in August 2006