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¼Æ¾Ú¨Ó·½¡GDooley C. M. Brian. International Taxation in America[M].North Charleston: Createspace, 2012: 135.

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¼Æ¾Ú¨Ó·½¡GGerald E. Whittenburg, Debra Sanders. Federal Tax Research[M].Boston: South¡ÐWestern Cengage Learning, 2011: 150.

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ª`ÄÀ¡G

Douglas W. Elmendorf. The Distribution of Household Income and Federal Taxes, 2008 and 2009[R].Congress of the United States Congressional Budget Office, 2012: 14.

②¼Æ¾Ú¥ÑComplete databases available via OECD's I¡ÐLibrary­pºâ±o¨Ó¡C

Thomas A. Barthold. Testimony of the Staff of the Joint Committee on Taxation before the Joint Select Committee on Deficit Reduction[M].Books LLC. 2011: 4-14.

Thomas A. Barthold. Testimony of the Staff of the Joint Committee on Taxation before the Joint Select Committee on Deficit Reduction[M].Books LLC. 2011: 4-14.

⑤¼Æ¾Ú¨Ó·½¡GDavis, Carl, Kelly Davis, Matthew Gardner, Robert S. McIntyre. Who Pays? A Distributional Analysis of the Tax Systems in All 50 States. Institute on Taxation & Economic Policy[R].Washington, DC, 2009: 4.

⑥°]¬F³¡¬F°È«H®§¤½¶}¼Æ¾Ú¡C

¡i°Ñ¦Ò¤åÄm¡j

[1]¸ë±d¡D¡§¤Q¤G¤­¡¨¡G¤¤°êµ|¨î§ï­²®i±æ[J].°ê®a¦æ¬F¾Ç°|¾Ç³ø¡A2011. (4): 37¡Ð42.

[2]¾G¥®¾W¡D¬ü°êÁp¨¹©Ò±oµ|ÅܾE¬ã¨s[M].¤¤°ê°]¬F¸gÀÙ¥Xª©ªÀ¡A2006. (11): 120.

[3]°¨®üÀÜ¡A¨vÄP¡D¤¤°êµ|¨î§ï­²30¦~¦^ÅU»P®i±æ[J].µ|°È¬ã¨s¡A2008. (7): 27¡Ð30.

[4]§õ¤è©ô¡D¬ü°êµ|¨î©Mµ|¦¬©ººÞªº¯SÂI¤Î啓¥Ü[J].µ|°È¬ã¨s¡A2007. (8): 77¡Ð81.

[5]Davis, Carl, Kelly Davis, Matthew Gardner, Robert S. McIntyre. Who Pays? A Distributional Analysis of the Tax Systems in All 50 States. Institute on Taxation & Economic Policy[R].Washington, DC, 2009: 4-120.

[6]Douglas W. Elmendorf. The Distribution of Household Income and Federal Taxes, 2008 and 2009[R].Congress of the United States Congressional Budget Office. 2012: 14.

[7]Thomas A. Barthold. Testimony of the Staff of the Joint Committee on Taxation before the Joint Select Committee on Deficit Reduction[M].Books LLC. 2011: 4-14.

[8]Dooley C. M. Brian. International Taxation in American[M].Brian Dooley, 2012: 132-135.

[9]Gerald E. Whittenburg, Debra Sanders. Federal Tax Research[M].South-Western Cengage Learning, 2011: 150.

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