Gray wrote a book titled "Transaction Processing: Concepts and Techniques" - http://www.amazon.com/Transaction-Processing-Concepts-Techniques-Management/dp/1558601902 - which covers a great deal of what you would need to build your own database.
One starting point for file systems would be http://www.amazon.com/The-Design-UNIX-Operating-System/dp/0132017997 - but I suspect you would have to chase down individual papers or Linux source code to keep up with the variety of different file systems created since then.