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Informacja dotycząca rozliczenia podatku dochodowego od osób fizycznych opodatkowanych na zasadach ogólnych za 2006 rok, Ministerstwo Finansów, Departament Podatków Dochodowych, Warszawa, sierpień 2007
J. Ostaszewski, Z. Fedorowicz, T. Kierczyński, Teoretyczne podstawy reformy podatków w Polsce, Warszawa 2004
J. Kulicki, Podatek dochodowy od osób fizycznych, Dom Wydawniczy ABC, Warszawa 2003.
N. Stern, Jaka reforma podatkowa jest potrzebna dla szybkiego wzrostu gospodarczego?, Zeszyty BRE Bank - CASE, Warszawa 1999
Ustawa z dnia 26 lipca 1991r. o podatku dochodowym od osób fizycznych (Dz. U. 2000r. Nr 14, poz.176 ze zm.)
A. Wilk, R. Gwiazdowski, J. Neneman, R. Piwowski, Konkurencyjność reform podatkowych - Polska na tle innych krajów, Zeszyty BRE Bank - CASE, Warszawa 2003.
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