《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 A T 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-Y onah , Why tax the rich? Efficiency, equity and progressive taxation, The Y ale 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 V ersus 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-V azquez J. and R. M. McNab, The Tax Reform Experiment in Transitional Countries, National Tax Journal LIII, 2000 28．Do Y ou 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
专业网站：
1．美国国内收入署（Internal revenue service）： 2．税收知识综合网站：
3.英国国家税务局（HM Revenue & Customs (HMRC) ）:/
4. /
5. /
6. /wiki/Tax_reform
7. /wiki/Sales_tax
中文文献：
1、王国华：《外国税收制度》，中国人民大学出版社，2008年。
2、付伯颖，苑新丽：《外国税制》，东北财经大学出版社，2007年。
3、国家税务总局税收科学研究所编译：《外国税制概览》，中国税务出版社，2004年。
4、财政部《税收制度国际比较》课题组编著：《法国税制》，中国财政经济出版社，2002年。
5、财政部《税收制度国际比较》课题组编著：《德国税制》，中国财政经济出版社，2004年。
6、财政部《税收制度国际比较》课题组编著：《俄罗斯联邦税制》，中国财政经济出版社，2000年。
7、财政部《税收制度国际比较》课题组编著：《印度税制》，中国财政经济出版社，2000年。
8、财政部《税收制度国际比较》课题组编著：《加拿大税制》，中国财政经济出版社，2000年。
9、财政部《税收制度国际比较》课题组编著：《美国税制》，中国财政经济出版社，2000年。
10、财政部《税收制度国际比较》课题组编著：《荷兰比利时卢森堡税制》，中国财政经济出版社，2000年。
11、财政部《税收制度国际比较》课题组编著：《日本税制》，中国财政经济出版社，2000年。
13、财政部《税收制度国际比较》课题组编著：《瑞典税制》，中国财政经济出版社，2000年。
14、财政部《税收制度国际比较》课题组编著：《台湾税制》，中国财政经济出版社，2000年。