3Ambrosiano, Maria Flavia and Massimo Bordignon, Normative Versus Positive Theories of Revenue Assignments in Federations,in Ehtisham Ahmad and Giorgio Brosio(eds). The Handbook of Fiscal Federalism, London.Elgar, 2006. 被引量:1
4Bird,R. M. And Gendron,P. ,CVAT, VIVAT, and Dual VAT. vertical ' Sharing' and Interstate Trade. International Tax and Public Finance, 2000, Vol. 7, No. 6, pp. 753 - 761. 被引量:1
5Brennan, G. and Buchanan, J. The Power to Tax .Anal ytical Foundations of a Fiscal Constitution. Cambridge . Cambridge University Press, 1980. 被引量:1
6Edwards, J. S. S. and Keen, M. , Tax Competition and Leviathan. European Economic Review, 1996, Vol. 40, No. 1, pp. 113- 134. 被引量:1
7Gramlich,E. M. ,Galper, H. ,State and Local Fiscal Behavior and Federal Grant Policy. Brookings Papers on Economic Activity,1973,Vol. 4,No. 1,pp. 15-58. 被引量:1
8Hettich, W. and Winer, S. L. Democratic Choice and Taxation. A Theoretical and Empirical Analysis. Cambridge Cambridge University Press,2000. 被引量:1
9Musgrave,R. A. The Theory of Public Finance ~A Study in Public Economy. New York.McGraw-Hill, 1959. 被引量:1
10Oates,W. E. Fiscal Federalism. New York. Harcourt Brace Jovanovich, 1972. 被引量:1