2Commission of the European Communities, "the Elimination of Tax Obstacles to the Cross-border Provision of Occupational Pensions", Brussels, 19.4.2001.Com(2001)214final.
3"Taxing Pensioners:A Study of Nine OECD Member Countries", Daffe/Cfa/Wp2(2001)9.
4"Proposed Project on the Taxation of Private Pensions",Daffe/Cfa/Wp2(2001)10.
5Martin Rein "Enterprise and the Welfare State", Edward Elgar, 1997.
6戴维·罗默.《高级宏观经济学》[M].商务印书馆,1999..
7Gramlich, E. M. 1977, "Intergovernmental grants: A review of the empitical literature", In W.Oates. (Ed.) The political economy of fiscal federalism, Lexington Mass,Heath- Lexington, pp219-40.
8Jerry S. Rosenbloom and O. Victor Hallman, Employee Benefit Planning, Prentice-Hall Englewood Cliffs, N. J,07632.
9John Bowman, Pension Fund Models in the UK and Poland, International Seminar on Pension Fund Models and Legal and Regulatory Framework, 27-29. March 2001.
10Larry Zimplaman, The United States Retirement System, International Symaposium On Pension Fund Management,20, July, 2000.