The seminal work was by E F Codd (IBM) in 1970-73, published in journals. He wrote the definative book on the subject in 1974 (title escapes me now). Google for his name and relational {database | calculus | algebra}.
Go down the library, to your technical bookstore, or search publishers like WROX and Sitepoint - there are hundreds of books out there: and lots of them are crap so go for a quality publisher like WROX (wrox.com).
What you are asking about is called Data Normalisation, and basic Structured Analysis and Design methods (SADM). Again google for them.