$B!N(B$BL\$B!O!N(B$BA0(B$B!O!N(B$B$B!O!N(B$BG/$B!O(B

$B;29MJ88%(B

$B!JBh-5ItBh#1>O!K(B
$B$BF#2,=c0l(B [1992]$B!V8=Be$N@G@)2~3W!]@$3&E*E83+$H%9%&%'!<%G%s!&%"%a%j%+!]!WK!N'J82=$B%a%$%s!&%O!<%I%^%s(B [1982]$B!V%l!<%,%s$N7P:Q:F7z@GK!!W:b7P>\JsAgell,J., Berg,L. and Edin,P.[1995] $B!H(BTax Reform, Consumption and Asset Structure,$B!I(B Working Paper 1995:17, Department of Economics, Uppsala University.
Auerbach,A.J. and Slemrod,J.[1997] $B!H(BThe Economic Effects of the Tax Reform Act of 1986,$B!I(B Journal of Economic Literature vol.XXXV.
Bassanini,A., Scarpetta,S. and Hemmings,P.[2001] $B!H(BEconomic Growth: The Role of Policies and Institutions. Panel Data Evidence from OECD Countries,$B!I(B Economics Department Working Papers No.283, OECD.
Bloom,N., Griffith,R. and Reenen,J.V.[1999] $B!H(BDo R&D Tax Credits Work? Evidence from an International Panel of Countries 1979-1994,$B!I(B Working Paper Series No.W99/8, The Institute for Fiscal Studies.
Blundell,R. and Reed,H.[2000] $B!H(BThe Employment Effects of the Working Families Tax Credit,$B!I(B Briefing Note No.6, The Institute for Fiscal Studies.
Boskin,M. and Gale,W.[1987] $B!H(BNew Results on the Effects of Tax Policy on the International Location of Investment,$B!I(B The Effects of Taxation on Capital Accumulation, M. Feldstein ed., University of Chicago Press.
Bosworth,B.[1985] $B!H(BTaxes and the Investment Recovery,$B!I(B Brookings Papers on Economic Activity:1, Brookings Institution.
Bosworth,B. and Burtless,G.[1992] $B!H(BEffects of Tax Reform on Labor Supply, Investment, and Saving,$B!I(B Journal of Economic Perspectives, Volume 6, No.1.
Bovenberg,A.L.[1989] $B!H(BTax Policy and National Saving in the United States: A Survey,$B!I(B National Tax Journal vol.42,No.2.
Eichner,M. and Sinai,T.[1999] $B!H(BCapital Gains Tax Realizations and Tax Rates: New Evidence from Time Series and Microdata,$B!I(B NBER 1999 Conference on Taxation, National Bureau of Economic Research $B%[!<%`%Z!<%8(B
Eissa,N.[1995] $B!H(BTaxation and Labor Supply of Married Women: The Tax Reform Act of 1986 as a Natural Experiment,$B!I(B NBER Working Paper No.5023.
Eissa,N. and Liebman,J.B.[1996] $B!H(BLabor Supply Response to the Earned Income Tax Credit,$B!I(B The Quarterly Journal of Economics 111-2.
Feldstein,M.[1995] $B!H(BThe Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1986 Tax Reform Act,$B!I(B The Journal of Political Economy vol. 103,No.3.
Fullerton,D. and Karayannis,M.[1993] $B!H(BTax Reform and the Cost of Capital: 10. United States,$B!I(B Dale W. Jorgenson and Ralph Landau ed., Brookings Institution.
Gale.W.G.[1997] $B!H(BPublic Policies toward Saving: Should We Expand Individual Retirement Accounts?,$B!I(B Testimony before the United States Senate Committee on Finance $B!=(B March 6,1997.
Gale,W.G. and Potter,S.R.[2002] $B!H(BAn Economic Evaluation of the Economic Growth and Tax Relief Reconciliation Act of 2001,$B!I(B Brookings Institution $B%[!<%`%Z!<%8(B
Heckman,J.J.[1993] $B!H(BWhat Has Been Learned about Labor Supply in the Past Twenty Years?,$B!I(B American Economic Review vol.83, No.2.
HM Treasury[2001] $B!H(BLarge Business Taxation: The Government$B!G(Bs Strategy and Corporate Tax Reforms,$B!I(B A Consultation Document.
Joint Committee on Taxation[2001] $B!H(BSummary of Provision Contained in the Conference Agreement for H.R. 1836, The Economic Growth and Tax Relief Reconciliation Act of 2001.$B!I(B
Joint Committee on Taxation[2002]$B!H(BSummary of P.L. 107-147, The $B!H(BJob Creation and Worker Assistance Act of 2002$B!I(B.$B!I(B
Jorgenson,D.W. and Yun,K.Y.[1990] $B!H(BTax Reform and U.S. Economic Growth,$B!I(B Journal of Political Economy 98, No.5, Part 2.
Jorgenson,D.W. and Yun,K.Y.[2001] $B!H(BLifting the Burden: Tax Reform, the Cost of Capital, and U.S. Economic Growth,$B!I(B The MIT Press.
Leibfritz,W. Thornton,J. and Bibbee,A.[1997] $B!H(BTaxation and Economic Performance,$B!I(B OECD Economic Department Working Papers No.176.
Lindsey,L.B.[1987] $B!H(BIndividual Taxpayer Response to Tax Cuts 1982-1984 with Implications for the Revenue Maximizing Tax Rate,$B!I(B NBER Working Paper No.2069.
OECD[1999] $B!H(BSome Issues Related to the Equity-Efficiency Trade-Off in the Swedish Tax and Transfer System,$B!I(B Economic Department Working Papers No.225.
OECD[2002a] $B!H(BEconomic Surveys: United Kingdom 2002/1,$B!I(B.
OECD[2002b] $B!H(BEconomic Surveys: Finland 2002/2,$B!I(B.
Poterba,J.M.[1987] $B!H(BTax Policy and Corporate Saving,$B!I(B Brookings Papers on Economic Activity:2, Brooking Institution.
Poterba,J.M. and Samwick,A.A.[1999] $B!H(BTaxation and Household Portfolio Composition: U.S. Evidence from the 1980$B!G(Bs and 1990$B!G(Bs,$B!I(B NBER Working Paper 7392.
Slemrod,J. and Bakija,J.[2000] $B!H(BTaxing Ourselves: A Citizen$B!G(Bs Guide to the Great Debate over Tax Reform,$B!I(B Massachusetts Institute of Technology.
Sodersten,J.[1993] $B!H(BTax Reform and the Cost of Capital:8.Sweden,$B!I(B Dale W. Jorgenson and Ralph Landau ed., Brookings Institution.

$B!JBh-5ItBh#2>O!K(B
$B>.AR0l:H(B [2001]$B!V2$=#$K$*$1$k%o!<%/%7%'%"%j%s%0$N8=>u!]%U%i%s%9!"%I%$%D!"%*%i%s%@$rCf?4$K!]!W!XO+F/@/:v%l%]!<%H!Y(Bvol.1, $BF|K\O+F/8&5f5!9=(B
$B:bCDK!?M$B:bCDK!?MF|7PO"9q:]6(NO%;%s%?!<(B [2000]$B!V2$=#$K$*$1$k8[MQ0];}$H8[MQAO=P$K4X$9$kD4::8&5f!JCf4VJs9p!K!W(B
$Bc7F#=c;R(B [2001]$B!V%I%$%D$K$*$1$k%Q!<%H%?%$%`O+F/!&M-4|O+F/7@LsK!$N@)Dj!W(B
$B%<%s%;%sF1LA(B [2001]$B!V%*%i%s%@%b%G%kD4::CDJs9p=q!W(B
$BD9:d$B;00f>pJs3+H/3t<02q$B?9?.LPBosworth,B. and Burtless,G.[1992] $B!H(BEffects of Tax Reform on Labor Supply, Investment, and Saving,$B!I(B Journal of Economic Perspectives, Volume 6, No.1.
European Commission[1999] $B!H(BDeregulation in placement services$B!I(B.
Gradus,R.H.J.M. and Julsing,J.M.[2001] $B!H(BComparing Different European Income Tax Policies Making Work Pay,$B!I(B Erasmus University, the Netherlands.
Hartog,J.[1999] $B!H(BThe Netherlands: So what$B!G(Bs so special about the Dutch model?$B!I(B ILO Employment and Trading Papers , 54.
Joumard,I.[2001] $B!H(BTax Systems in European Union Countries,$B!I(B OECD Economics Department Working Papers, No.301.
Noord,P. van den and Heady,C.[2001] $B!H(BSurveillance of Tax Policies: A Synthesis of Findings in Economic Surveys,$B!I(B OECD Economics Department Working Papers, No.303.


$B!N(B$BL\$B!O!N(B$BA0(B$B!O!N(B$B$B!O!N(B$BG/$B!O(B