1. Б.Ганхүлэг нар, Татварын тогтолцоо Тэргүүн дэвтэр, УБ, Цээл-Эрдэнэ, 2002 

2. 相続税法（昭和二十二年法律第八十七号）

3. 金子宏『租税法（第23版）』（弘文堂、2019）

4. 餅川正雄「日本における相続税の課税方式に関する研究」（『広島経済大学研究論集』第40巻第2号 、2017）

5. 中村俊紀「贈与税の補完税としての役割に関する考察 ―贈与税の課税効果と補完性の経済分析—」（『東京通信大学紀要』第2号、2019） 

6. Max West. (1893). The Theory of the Inheritance Tax. Political Science Quarterly, 8(3).

7. Anne L. Alstott. (2007). Equal opportunity and Inheritance taxation. Harvard Law Review, 121(2).

8. Beznoska, M., Hentze, T., Stockhausen, M. (2020). The inheritance and gift tax in Germany: Reform potentials for tax revenue, efficiency and distribution. Public Sector Economics, 44(3).

9. Stößel, J., Schneidereit, J., & Stockburger, S. (2020). Inheritances and gifts: Possibilities for a fair taxation of intergenerational capital transfers. Intergenerational Justice Review, 6(2).

10. PWC, ‘Worldwide Tax Summaries Online’ <https://taxsummaries.pwc.com> accessed 27 July 2021.

11. EY, ‘Worldwide Estate and Inheritance Tax Guide’(EY, 14 Jun 2021) <www.ey.com/en_gl/tax-guides/worldwide-estate-and-inheritance-tax-guide> accessed 5 July 2021.

12. OECD,‘Inheritance taxation in OECD countries: Chapter 2 Review of the arguments for and against inheritance taxation’(OECD iLibrary, 11 May 2021) <https://www.oecd-ilibrary.org/sites/6315055c-en/index.html?itemId=/content/component/6315055c-en#section-d1e3355> accessed 27 July 2021.