1 전병목, "주요국의 금융소득 과세제도" 한국조세연구원 세법연구센터 2006
2 안병룡, "일본의 종업원지주제" 한국증권금융 2007
3 안병룡, "우리사주조합원 투자행태에 대한 통계분석" 한국증권금융 2006
4 안병룡, "우리사주제도의 노사관계 개선효과" 한국증권금융 2007
5 신범철, "우리사주제도 실태조사와 외국제도 비교 연구" 노동부 2004
6 井上良太, "従業員持株制度(ESOP)の将来" 京都大学経済学部 2004
7 UFJ総合研究所, "従業員持株会導入の手引" UFJ総合研究所 2007
8 Nicolas Aubert, "Understanding Employer's Stock Holdings in the French Company Savings Plans Using the Literature on the American 401(k) plans" 2007
9 Jens Lowitzsch, "The PEPPER IV Report: Benchmarking of Employee Participation in Profits and Enterprise Results in the Member and Candidate Countries of the European Union" Inter-University Centre Split/Berlin, Institute for Eastern European Studies, Free University of Berlin 2008
10 Towers Perrin, "The Handbook of 401(k) Plan Management" Towers Perrin 1997
1 전병목, "주요국의 금융소득 과세제도" 한국조세연구원 세법연구센터 2006
2 안병룡, "일본의 종업원지주제" 한국증권금융 2007
3 안병룡, "우리사주조합원 투자행태에 대한 통계분석" 한국증권금융 2006
4 안병룡, "우리사주제도의 노사관계 개선효과" 한국증권금융 2007
5 신범철, "우리사주제도 실태조사와 외국제도 비교 연구" 노동부 2004
6 井上良太, "従業員持株制度(ESOP)の将来" 京都大学経済学部 2004
7 UFJ総合研究所, "従業員持株会導入の手引" UFJ総合研究所 2007
8 Nicolas Aubert, "Understanding Employer's Stock Holdings in the French Company Savings Plans Using the Literature on the American 401(k) plans" 2007
9 Jens Lowitzsch, "The PEPPER IV Report: Benchmarking of Employee Participation in Profits and Enterprise Results in the Member and Candidate Countries of the European Union" Inter-University Centre Split/Berlin, Institute for Eastern European Studies, Free University of Berlin 2008
10 Towers Perrin, "The Handbook of 401(k) Plan Management" Towers Perrin 1997
11 Jürgens, U., "The German system of corporate governance characteristics and changes" Corporate Governance, Innovation and Economic Performance in the EU 2001
12 Peter Cramton, "The Determinants of U.S. Labor Disputes" 12 : 180-209, 1994
13 Pricewaterhouse Coopers, "Share Incentive Plan(SIP) for UK employees" Pricewaterhouse Coopers 2005
14 Erik Poutsma, "Recent trends in employee financial participation in the European Union, European Foundation for the Improvement of Living and Working Conditions" European Commission Directorate-General for Employment and Social Affairs 2001
15 Department of the Treasury, "Internal Revenue Service, Manual Transmittal" CODAs 2002
16 Her Majesty's Stationery Office, "Income Tax Act"
17 Fédération Française, "Guide de l'Actionnarie Salarié de l'Épargne Salarie et de l'Épargne Retraite"
18 Her Majesty's Stationery Office, "Finance Act"
19 Gulftalent.com, "Employee Participation in Middle East IPOs"
20 Peter Cramton, "ESOP Fables : The Impact of Employee Stock Ownership Plans on Labor Dispute" 2005
21 Ingrid Landau, "EMPLOYEE SHARE OWNERSHIP: A REVIEW OF THE LITERATURE, Employee Share Ownership Project" Th Unversity of Melbourne, Centre for Employment & Labour Relations Law, CCLSR 2007
22 "EMPLOYEE SHARE OWNERSHIP PROGRAM GUIDELINES, British Columbia, Ministry of Competition, Science and Enterprise Investment Capital Branch"
23 RSBC, "EMPLOYEE INVESTMENT ACT, British Columbia Canada"
24 浦田春河, "401(k) プラン, アメリカの確定乂出年金のべて" 日本生命 1998