7Anwar Shah,A Practitioner's to lntergovernmental Fiscal Transfers, in Robin Boadway and Anwar Shah(edited), Intergovernmental Fiscal Transfers ~ Principles and Practice, The World Bank, 2007.
8Bob Searle and Jorge Martinez-Vazquez, The Nature and Functions of Tied Grants, Fiscal Equalization. Jorge Martinez- Vazquez and Bob Searle edits, Springer Science and Business Media ,LLC,2007,p. 414.