1R. A. Musgrave et al., "Distribution of Tax Payments by Income Groups: A Case Study for 1948," National Tax Journal, vol. 4, no. 1 (March 1951), pp. 1-53.
2Joseph A. Pechman and Benjamin A. Okner, Who Bears the Tax Burden, Washington, D.C. : The Brookings Institution, 1974.
3W. Irwin Gillespie, The Redistribution of Income in Canada (Agincourt, Ont. :Gage Publishing Ltd., 1980.
4石弘光.《わが国の所得階層別租税負担率の実態》.《季刊現代経済》, 1977年,第29巻.
5Edgar K.Browning, "The Burden of Taxation, " Journal of Political Economy, vol. 86, no. 4,1978, pp. 649-6711.
6R. A. Musgrave et al.,"Distribution of Tax Payments by Income Groups: A Case Study for 1948"; Joseph A. Pechman and Benjamin A. Okner, Who Bears the Tax Burden.
8Joseph A. Pechman and Benjamin A. Okner, Who Bears the Tax Burden.
9George A. Bishop, "Income Redistribution inthe Framework of the National Income Accounts," National Tax Journal, vol. 19, December 1966.
10Richard A. Musgrave, K. E. Case and H. B. Leonard, "The Distribution of Fiscal Burdens and Benefits," Public Finance Quarterly, vol. 2, no. 3, July 1974, pp. 269-274.
