[journal] 김교성 / 2008 / Classifying Welfare States Based on the Social Investment Strategies / 사회복지정책 / 한국사회복지정책학회 (35) : 29~59

[journal] 김미경 / 2006 / Globalization, Tax Competition, and Distributive Conflicts in South Korea / 아세아연구 / 아세아문제연구소 49(3) : 7~43

[journal] 김미경 / 2010 / The Political Economy of Tax Structure : The Political Paradox of Korean Tax Structure / 한국정치학회보 / 한국정치학회 44(4) : 189~211

[thesis] 김성욱 / 2010 / 복지국가의 변화 및 조세구조와의 관계 / 박사 / 중앙대학교 대학원

[journal] 김성욱 / 2011 / Structures of Tax System in 12 Welfare States / 사회복지정책 / 한국사회복지정책학회 38(4) : 191~216

[book] 김연명 / 2002 / 한국 복지국가 성격논쟁Ⅰ / 인간과복지

[report] 김연명 / 2012 / 한국 정당의 복지 패러다임 비교 / 한국의회발전연구회

[book] 김태성 / 2004 / 빈곤과 사회복지정책 / 청목출판사

[report] 노대명 / 2008 / 한국형 사회정책 모형연구: 고용·복지 연계 모형 / 한국노동연구원

[book] 백승호 / 2009 / 한국 복지국가 성격 재조명: 공공사회복지 지출 구조와 새로운 유형화 분석, In 한국 복지국가 성격논쟁Ⅱ / 인간과복지

[journal] 안종범 / 2010 / A Study on the Balanced Combination of Welfare Expenditure and Tax Burden / 사회보장연구 / 한국사회보장학회 26(4) : 293~324

[journal] 안종석 / 2005 / 개인소득세제 개혁: OECD 회원국의 동향과 시사점 / 재정포럼 : 24~49

[book] 우명동 / 2008 / 복지국가의 미래 / 해남

[book] 오건호 / 2010 / 대한민국 금고를 열다 / 레디앙

[journal] 유근춘 / 2012 / 고복지 수준에 상응하는 고부담의 구조 / 보건복지 Issue & Focus / 보건사회연구원 155 : 1~8

[journal] 윤홍식 / 2011 / The Tax Structure of Welfare States - Recommendations for Universal Welfare States - / 한국사회복지학 / 한국사회복지학회 63(4) : 277~299

[confproc] 윤홍식 / 2012 / 보편주의 복지를 둘러싼 논쟁의 한계, 성과, 전망: 무상급식에서 4.11 총선까지 / 한국사회복지정책학회 춘계학술대회 자료집

[book] 이상이 / 2011 / 역동적 복지국가론과 복지국가 증세 운동, In 역동적 복지국가의 길 / 도서출판 밈 : 128~152

[book] 이주하 / 2009 / 한국 복지국가 성격논쟁 II / 인간과 복지

[book] 조영훈 / 2000 / 현 정부 복지정책의 성격: 신자유주의를 넘었나?, In 한국 복지국가 성격논쟁Ⅰ / 인간과복지

[journal] 최희경 / 2003 / Typologizing the OECD Countries by Their Social Expenditures and the Welfare Regime in South Korea / 한국행정논집 / 한국정부학회 15(4) : 835~858

[book] 하연섭 / 2008 / 재정학의 이해 / 다산출판사

[journal] Beramendi, P. / 2007 / Social Democracy Constrained: Indirect Taxation in Industrialized Democracies / British Journal of Political Science 37 : 619~641

[book] Carey, D. / 2004 / Tax Ratios on Labor and Capital Income and on Consumption, In Measuring the Tax Burden on Capital and Labor / The MIT Press

[journal] Castles, F. G. / 1992 / Identifying Welfare State Regime: The Links Between Politics, Instruments and Outcomes / Governance: An International Journal of Policy, Administration and Institutions 5(1) : 1~26

[book] Cichon, M. / 2004 / Financing Social Protection / ILO

[book] Esping-Andersen, G. / 1990 / The Three Worlds of Welfare Capitalism / Princeton University Press

[report] Ganghof, S. / 2001 / Global Markets, National Tax Systems, and Domestic Politics: Rebalancing Efficiency and Equity. in Open States’ Income Taxation / MPIfG

[report] Ganghof, S. / 2005 / High Taxes in Hard Times: How Denmark Built and Maintained a Huge Income Tax / MPIfG

[journal] Ganghof, S. / 2006 / Tax mixes and the size of the welfare state: causal mechanisms and policy implications / Journal of European Social Policy 16(4) : 360~373

[journal] Ganghof, S. / 2007 / The Political Economy of High Income Taxation: capital taxation, path dependence, and political institutions in Denmark / Comparative Political Studies 40(9) : 1059~1084

[report] Genschel, P. / 2001 / Globalization, Tax competition and the Fiscal viability of the Welfare State / MPIfG : 1~39

[book] Neil Gilbert / 2002 / Transformation of the welfare state / Oxford University Press

[book] Green-Pedersen, C. / 2007 / More than data questions and methodological issues: theoretical conceptualization and the dependent variable 'problem' in the study of welfare reform, In Investigating Welfare State Change: The 'Dependent Variable Problem' in Comparative Analysis / Edward Elgar

[confproc] Hertel-Fernandez, A. W. / 2008 / Binding State and Society: Taxation, Welfare State Development and Institutional Change in Chile and Brazil / prepared for delivery at the 2008 Midwest Political Science Association Conference

[book] Iversen, T. / 2000 / Unions, Employers, and Central Banks, In Macroeconomic Coordination and Institutional Change in Social Market Economies / Cambridge University Press

[journal] Johnson, H. / 2007 / Individual learning and building organizational capacity for development / Public Administration and Development 27 : 39~48

[book] Kato, J. / 2003 / Regressive Taxation and the Welfare State: path dependence and policy diffusion / Cambridge University Press

[confproc] Kemmering, A. / 2003 / Political economy of tax mixes in OECD countries / 2nd ECPR General Conference

[book] Lindert, P. / 2004 / Growing Public : Social spending and economic growth since the eighteenth century(vol.1) / Cambridge University Press

[book] Mares, I. / 2005 / Great Divergence in Social Protection. paper written for conference on Varieties of Capitalism in Asia / Korea University and the East Asia Institute

[journal] Mendoza, E. G. / 1994 / Effective tax rates in Macroeconomics: Crosscountry estimates of tax rates on factor incomes and consumption / Journal of Monetary Economics 34(3) : 297~323

[book] OECD / 2010 / Taxing Wages 2009-2010 / OECD Publishing

[book] Pierson, P. / 1994 / Dismantling the Welfare State? The Politics of Retrenchment in Britain and the United States / Cambridge University Press

[journal] Scharpf, F. W. / 2000 / The viability of advanced welfare states in the international economy: vulnerabilities and options / Journal of European Public Policy 7 : 190~228

[journal] Scruggs, L. / 2006 / The generosity of social insurance, 1971-2002 / Oxford Review of Economic Policy 22(3) : 349~364

[report] Volkerink, B. / 1999 / Political and Institutional Determinants of the Tax mix: An empirical investigation for OECD countries / University of Groningen

[book] Wilensky, H. / 2002 / Rich Democracies : Political economy, public policy and performance / University of California Press

[other] OECD / Social Expenditure Database(SOCX)

[other] OECD / Revenue Statistics

[other] OECD / Taxing Wages 2010

[other] OECD / Economic Outlook, No.86(December, 2009) / Annual Projections for OECD Countries

[other] OECD / National Accounts