高端 正幸. 幼保無償化をどうみるか : 保育料負担の歴史的・制度的文脈と普遍主義-The Introduction of Free ECEC Fee in Japan : Its Historical and Institutional Context and the Idea of Universalism-特集 社会保障と税の一体改革の成果とその後. 社会保障研究 / 国立社会保障・人口問題研究所 編 = Journal of social security research / National Institute of Population and Social Security Research. 2021. 5. 4. 502-515
高端 正幸. 税は何のためにあるのか : 「反緊縮左派」の難点をめぐって-What is the tax for? : some drawbacks of the propositions of "anti-susterity left". ピープルズ・プラン = People's plan. 2019. 85. 106-114
Main Issues in the IRA System in Theory and Practice
(Workshop on the Study on the Improvement of the Internal Revenue Allotment (IRA) System (Sponsored by Department of the Interior and Local Government. Manila, Philippines) 2008)