《西方稅收制度》參考文獻(xiàn)匯編

1、西方稅收制度參考文獻(xiàn)匯編英文文獻(xiàn)：1 Judith A. Sage, Federal Tax Course 1998, University of Illinois at Chicago, Prentice Hall, 19982 Kevin E. Murphy Mark Higgins, Concepts in Federal Taxation, SouthWestern College Publishing, an ITP Company, 19983 John Mikesell, Fiscal Administration, Indiana University, Harcourt Br

2、ace College Publishers, 19994 J. A. Kay and M. A. King ,The British Tax System, 19885 Principles of Business Taxation, London, 19886 Simon James and Christopher Nobes, The Economics of Taxation, 199719987 Sandford C. T, Successful Tax Reform, Fiscal Publication, 19938 Sandford C. T, Why Tax Systems

3、Differ: A Comparative Study of the Political Economy of Taxation, Fiscal Publication, 20009 Survey of Global Taxation, 1997199810 Ministry of Finance, Taxation in the Netherlands, 199911 Research and Information Department of the Ministry of Finance of Belgium, Tax Survey, 199912 Coopers Lybrand, A

4、Guide to VAT in the EU, 199613 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 200514 David Joulfaian, The Federal Estate and Gift Tax: Description, Profile of Taxpayers, and Econo

5、mic Consequences, OTA Paper 80 December 1998.15 Allan C.M. The Theory of Taxation. Penguin Books Ltd, 197116 Atkinson A. B. and J. E. Stiglitz. Lectures on Public Economics. McGraw- Hill, 19801718 Michael J.Boskin and Charles E.Mclure, Jr, World Tax Reform: Case Studies of Developed and Developing C

6、ountries, International Center for Economic Growth, 199019 Reuven S. Avi-Yonah , Why tax the rich? Efficiency, equity and progressive taxation, The Yale Law Journal, Vol.111, No.620 Ramsey F. P., A Contribution to the Theory of Taxation J.Economic Journal, 37, 192721 Baumol W.J. and D.F. Bradford. O

7、ptimal Departures from Marginal Cost Pricing J.American Economic Review, 60, 197022 Diamond P. A. and J. A. Mirrlees. Optimal Taxation and Public Production J.American Economic Review, 61, 197123 Atkinson A. B. and J. E. Stiglitz. The Design of Tax Structure: Direct Versus Indirect Taxation J.Journa

8、l of Public Economics, 6, 1976.24 Barro R. J. Are Government Bonds Net Wealth? Journal of Political Economy 81, 197425 James S. and Christopher Nobes. The Economics of Taxation. Prentice Hall Europe, 199826 OECD, Taxation and Environment: Four Case Studies, OECD, 199327 Martinez-Vazquez J. and R. M.

9、 McNab, The Tax Reform Experiment in Transitional Countries, National Tax Journal LIII, 200028 Do You Need to File a Federal Income Tax Return? 29 Thomas Piketty and Emmanuel Saez, How Progressive is the U.S. Federal Tax System? A Historical and International Perspective, NBER Working Paper No. 1240

10、4, Issued in August 2006專業(yè)網(wǎng)站：1美國國內(nèi)收入署（Internal revenue service）： 2稅收知識綜合網(wǎng)站：3.英國國家稅務(wù)局（HM Revenue & Customs (HMRC) ）:4. 5. http6. http7.中文文獻(xiàn)：1、王國華：外國稅收制度，中國人民大學(xué)出版社，2008年。2、付伯穎，苑新麗：外國稅制，東北財經(jīng)大學(xué)出版社，2007年。3、國家稅務(wù)總局稅收科學(xué)研究所編譯：外國稅制概覽，中國稅務(wù)出版社，2004年。4、財政部稅收制度國際比較課題組編著：法國稅制， 中國財政經(jīng)濟(jì)出版社，2002年。5、財政部稅收制度國際比較課題組編著：德國稅制，中國財政經(jīng)濟(jì)出版社，2004年。6、財政部稅收制度國際比較課題組編著：俄羅斯聯(lián)邦稅制，中國財政經(jīng)濟(jì)出版社，2000年。7、財政部稅收制度國際比較課題組編著：印度稅制，中國財政經(jīng)濟(jì)出版社，2000年。8、財政部稅收制度國際比較課題組編著：加拿大稅制，中國財政經(jīng)濟(jì)出版社，2000年。9、財政部稅收制度國際比較課題組編著：美國稅制，中國財政經(jīng)濟(jì)出版社，2000年。10、財政