一、國內部分
吳家聲 (1986)，台灣地區個人薪資決定因素分析，《台灣銀行季刊》，37卷，4期，頁175-217。
吳家聲與游孟龍 (1994)，教育程度與工資差異之分析，《勞資關係論叢》，第2期，頁27-53。
林嬌能 (1992)，《社會保險之所得重分配效果初探》，國立政治大學財政研究所碩士論文。柯木興 (1995)，《社會保險》，中國社會保險學會，三民書局總經銷。
徐偉初 (2005)，《財政學》，華泰文化事業股份有限公司。
梁正德 (2004)，《全民健保財務負擔公平性衡量之探討》，國立中正大學社會福利研究所博士論文。郭婉容 (1976)，臺灣所得分配之過去與展望，《臺灣所得分配論文集》，台北市：聯經出版社。
陳憶芬 (1997)，教育與所得關係的探討-人力資本論與文憑篩選說之解釋，《教育研究》，第5期，頁41-53。
黃登興 (1990)，《全民健康保險的最適財源》，台北市 : 行政院經濟建設委員會。
蓋浙生 (1986)，《教育財政學》，台北：東華書局股份有限公司。
蔡宏昭 (1990)，《社會福利政策-福利與經濟的整合》，台北：桂冠圖書公司。
劉正（1999），學校教育對台灣勞動市場的重要性：人力資本或文憑主義？《台灣教育社會學論壇之論文集》，台北：國立師範大學。
二、國外部分
Aronson, J.R. and P.J. Lambert (1994), “Decomposing the Gini Coefficient to Reveal Vertical, Horizontal, and Reranking Effects of Income Taxation,” National Tax Journal, 47(2), 293-294.
Aronson, J.R., Johnson, P. and P.J. Lambert (1994), “Redistributive Effect and Unequal Tax Treatment,” Economic Journal, 104, 262-270.
Atkinson, A.B. (1970), “On the Measurement of Inequiality,” Journal of Economic Theory, 2, 244-263.
Atkinson, A.B. (1980), “Horizontal Equity and the Distribution of the Tax Burden,” in Aaron, H. and M. Boskin (ed.), The Economics of Taxation, The Brookings Instirution, 3-18.
Becker G.S. (1975), Human Capital: A Theoretical and Empirical Analysis, With Special Reference to Education, 2nd. Chicago: University of Chicago Press.
Buhmann, B.L., Rainwater, G. Schmaus and T.M. Smeeding (1988), “Equivalence Scales, Well-Being, inequity, and Poverty: Sensitivity Estimates Across Ten Countries Using the Luxembourg income Study (LIS) Database,” Review of Income and Wealth, 34, 155-142.
Hannu Uusitalo (1985), “Redistribution and Equality in the Welfare State: An Effort to Interpret the Major Findings of Research on the Redistributive Effects of the Welfare State,” European Sociological Review, 1(2), 163-176.
Jenkins, S.P. (1988), “Calculating Income Distribution Indices from Micro Data,” National Tax Journal, 61, 139-142.
Kakwani, N.C. (1977a), “Measurement of Tax Progressivity: An International Comparison,” The Economic Journal, 87, 71-80.
Kakwani, N.C. (1977b), “Application of Lorenz Curves in Economic Analysis,” Econometrica, 45, 719-727.
Musgrave, R.A. and T. Thin (1948), “Income Tax Progression 1929-48,” The Journal of Political Economy, 56, 498-514.
Plotnick, Robert (1981), “A Measure of Horizontal Inequity,” Review of Economics and Statistics, 63, 283-288.
Plotnick, Robert (1982), “The Concept and Measurement of Horizontal Inequity,” Journal of Public Economics, 17(3), 373-391.
Psacharopoulos, G. and E. Velez (1992), “Schooling, Ability, and Earning in Colombia, 1988,” Economic Development and Cultural Change, 3, 629-644.
Rejda, G.E., (1999), Social Insurance and Economic Security, 6th ed, Prentice-Hall.
Spence (1973), “Job Market Signaling,” Quarterly Journal of Economics, 87, 355-374.
Suits, D.B.,(1974), “Measurement of Tax Progressivity,” American Economic Review, 67,747-752.
Thomas Janoski (1987), “Social Insurance in Transition: An Economic Analysis,” Contemporary Sociology, 16(3), 381-382.