Abe, Takeshi. “Kindai keiei no keisei: Meiji zenki/chūki no kigyōkeiei [Formation of modern management: Corporate management of the early and mid Meiji Period]”. In Nihon keieishi: Edo jidai kara 21 seiki e [Japanese business history: From the Edo dynasty to 21st century], edited by Miyamoto, Matao, Abe, Takeshi, Udagawa, Masaru, Sawai, Minoru, and Kikkawa, Takeo. Tokyo: Yūhikaku, 2007.
Bank of Japan. Nihon Ginkō Hyakunen shi [The Bank of Japan: One Hundred Years’ History], Volume 1. Tokyo: Bank of Japan, 1982.
Cullen, Julie B., Roger, H. Gordon. “Taxes and Entrepreneurial Risk-Taking: Theory and Evidence for the US”. Journal of Public Economics
91, no. 7 (2007): 1479–505.
de Mooij, Ruud, and Gaetan, Nicodème. “Corporate Tax Policy and Incorporation in the EU”. International Tax and Public Finance
15, no. 4 (2008): 478–98.
Flannery, Mark J., Kristine, W. Hankins. “Estimating Dynamic Panel Models in Corporate Finance”. Journal of Corporate Finance
19 (2013): 1–19.
Freedman, Judith, and Claire, Crawford. “Small Business Taxation”. In Dimensions of Tax Design: The Mirrlees Review. edited by Institute for Fiscal Studies. Oxford: Oxford University Press, 2010.
Fruin, W. Mark. The Japanese Enterprise System: Comparative Strategies and Cooperative Structures. Oxford: Clarendon Press, 1994.
Goolsbee, Austan. “Taxes, Organizational Form, and the Deadweight Loss of the Corporate Income Tax”. Journal of Public Economics
69, no. 1 (1998): 143–152.
Fruin, W. Mark. “The Impact of the Corporate Income Tax: Evidence from State Organizational Form Data”. Journal of Public Economics
88, no. 11(2004): 2283–99.
Gordon, Roger H., and Jeffrey, K. MacKie-Mason. “Tax Distortions to the Choice of Organizational Form”. Journal of Public Economics
55, no. 2 (1994): 279–306.
Grossfeld, Bernhard, and James, D. Bryce. “Brief Comparative History of the Origins of the Income Tax in Great Britain, Germany and the United States”. American Journal of Tax Policy
2 (1983): 211–52.
Hanlon, Michelle, and Shane, Heitzman. “A Review of Tax Research”. Journal of Accounting and Economics
50, no. 2 (2010): 127–78.
Hayashi, Takehisa. Nihon ni okeru sozei kokka no seiritsu [Establishment of the modern taxation and state in Japan]. Tokyo: Tokyo University Press, 1965.
Ishii, Kanji. “Sangyō shihon kakuritsu katei ni okeru nihon ginkō shinyō no igi [The role of credit creation by the Bank of Japan during the development of industrial capital]”. In Nihon Keizaishi [Japanese Economic History], edited by Kazuo, Yamaguchi. Tokyo: Chikuma Shobō, 1968.
Japan Statistical Association. Nihon chōki tōkei sōran [Historical statistics of Japan]. Tokyo: Nihon Tōkei Kyōkai, 1987.
Judson, Ruth A., and Ann, L. Owen. “Estimating Dynamic Panel Data Models: A Guide for Macroeconomists”. Economics Letters
65, no. 1 (1999): 9–15.
Liu, Li. “Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century”. National Tax Journal
67, no. 2 (2014): 387–418.
Mackie-Mason, Jeffrey K., Roger, H. Gordon. “How Much Do Taxes Discourage Incorporation?” Journal of Finance
52, no. 2 (1997): 477–506.
Maruyama, Takemitsu. Nihon chihō zeiseishi [History of regional taxes in Japan]. Tokyo:Gyōsei,1985.
Matsumoto, Hiroshi. Mitsubishi zaibatsu no kenkyū [Study of Mitsubishi zaibatsu]. Tokyo: Kikkawa Bunko, 1979.
Miyamoto, Matao. “Sangyōka to kaisha seido no hatten [Industrialization and the development of company institution]”. In Sangyōka no jidai [Era of industrialization], edited by Nishikawa, Shunsaku and Abe, Takeshi. Tokyo: Sansuisha, 1990.
Morikawa, Hidemasa. Zaibatsu: The Rise and Fall of Family Enterprise Groups in Japan. Tokyo: University of Tokyo Press, 1992.
Nakamura, Naofumi. “Nihon ni okeru kindai kigyō no seisei [Development of modern corporations in Japan]”. In Sangyō kakumei to kigyō keiei: 1882–1914 [Industrial revolution and business administration: 1882–1914]. edited by Abe, Takeshi and Nakamura, Naofumi. Tokyo: Minerva Shobō, 2010.
Nakazawa, Benjirō. Nihon beika hendōshi [The history of rice price fluctuation in Japan]. Tokyo: Kashiwa Shobō, 2001.
Nicholas, Tom. “The Organization of Enterprise in Japan”. Journal of Economic History
75, no. 2 (2015): 333–63.
Ōshima, Hisayuki. “Sōgō shōsha no tenkai [Development of general trading companies]”. In Sangyō kakumei to kigyō keiei: 1882–1914 [Industrial revolution and business administration: 1882–1914], edited by Abe, Takeshi and Naofumi, Nakamura. Tokyo: Minerva Shobō, 2010.
Okazaki, Tetsuji, Yasushi, Hamao and Takeo, Hoshi. “The Genesis and the Development of the Pre-War Japanese Stock Market”. Keizai Kenkyū
56, no. 1 (2005): 15–29.
Orii, Kiyoshi and Hiroshi, Yamamoto. “Souseiki no shotokuzei soukō [The origin of income tax]”. Zeidai Ronsō
20 (1990): 1–376.
Romer, Christine D. and David, H. Romer. “The Incentive Effects of Marginal Tax Rates: Evidence from the Interwar Era”. American Economic Journal: Economic Policy
6, no. 3 (2014): 242–81.
Roodman, David. “A Note on the Theme of Too Many Instruments”. Oxford Bulletin of Economics and Statistics
71, no. 1 (2009): 135–58.
Sugiyama, Shinya. “Gaikoku shōnin no katudou [Activities of foreign merchants]”. In Sangyō kakumei to kigyō keiei: 1882–1914 [Industrial revolution and business administration: 1882–1914], edited by Abe, Takeshi and Nakamura, Naofumi. Tokyo: Minerva Shobō, 2010.
Takagi, Katsuichi. Nihon shotokuzei hatten shi: Shotokuzei kaikaku no hatten to rekishi, sōseiki kara genzai made [The development of the Japanese income tax: History and development of income tax reforms from the foundation to present]. Tokyo: Gyōsei, 2007.
Takahashi, Kamekichi. Waga kuni kigyō no shiteki hatten [The historical development of the corporate sector in Japan]. Tokyo: Tōyōkeizai Shinpōsha, 1956.
Tang, John P. “Technological Leadership and Late Development: Evidence from Meiji Japan”, 1868–1912. Economic History Review
64, no. S1 (2011): 99–116.
Tang, John P. “Financial Intermediation and Late Development in Meiji Japan, 1868 to 1912”. Financial History Review
20, no. 02 (2013): 111–35.
Tang, John P. “Railway Expansion and Industrialization: Evidence from Meiji Japan”. Journal of Economic History
74, no. 3 (2014): 863–86.
Tang, John P. “A Tale of Two SICs: Japanese and American Industrialisation in Historical Perspective”. Australian Economic History Review
56, no. 2 (2016): 174–97.
Tōyō, Keizai Shinpōsha. Meiji Taishō Kokusei Sōran [A Compendium of Censuses from Meiji and Taisho]. Tokyo: Tōyō Keizai Shinpōsha, 1975.
Tsurumi, Masayoshi. Nihon shinyō kikō no kakuritsu: Nihon ginkō to kinyū shijyō [Establishment of financial system in Japan: Bank of Japan and financial market]. Tokyo: Yūhikaku, 1991.
Wooldridge, Jeffrey M.
Econometric Analysis of Cross Section and Panel Data. Cambridge: The MIT Press, 2010.
Yagura, Shintarō, and Yoshirō, Ikushima. Shuyō kigyō no keifuzu
[Genealogical charts of Japanese major corporations]. Tokyo: Yushōdō, 1986.
Yoshida, Junzō. Nihon no kaishaseido hattatsushi no kenkyū [The history of corporate institution in Japan]. Tokyo: Ryūtū Keizai University Press, 1998.
Yoshino, Toshihiko. “Waga kuni shichū ginkō no ōbārōn ni tuite [On the over loan of Japanese private banks]”. Nihon Ginkō Chōsa Geppo [Bank of Japan Survey Monthly Bulletin], Tokyo: Bank of Japan, February 1952.