6Buchanan,J. M. , 1950, "Federalism and Equity"[J].American Economic Review,Vol. 40 no, 4 ,pp40-42.
7Ferreira, Sergio Guimaraes, Varsano, Ricardo and Afonso, Jose Roberto,2005 , "Inter-jurisdictional Fiscal Competition: a Review of the Literature and Policy Recommendations"[J].Brazilian Political Economy ,Vol. 25 no. 3, pp295-313.
8Fjeldstad, Odd-Helge, 2001, "Intergovernmental Fiscal Relation in Developing Countries" [R], Working Paper, Chr. Michelsen Institute Development Studies and Human Rights.
9Gramlich E M. , 1977, "Intergovernmental Grants: a Review of the Empirical Literature"[M],In The Political Economy of Federalism, Edited by Oates, W E. ,D. C Health, pp227-230.
10Inman, Robert P. ,1988,"Federal Assistance and Local Services in the United States: The Evolution of a New Federalist Fiscal' Order"[M]. In Fiscal Federalism, Edited by Harvey Rosen, Chicago.. University of Chicago Press, pp33 - 74.
8Bahl Roy. A Regression Approach to Tax Effort and Tax Ratio Analysis[J].International Monetary Fund Staff Papers,1971,(11):570-612.
9Bahl Roy. A Representative Tax System Approach to Measuring Tax Effort in Developing Countries[J].International Monetary Fund Staff Papers,1972,(03):87-124.
10Gramlich, E M. Intergovernmental Grants: a Review of the Empirical Literature[A].Oates,1977.227-230.