4Bird Richard M.. Threading the Fiscal Labyrinth: Some Issues in Fiscal Decentralization[J]. National Tax Journal, 1993, 46(2): 207-227.
5Tiebout Charles M.. A Pure Theory of Local Expenditures[J]. Journal of Political Economy, 1956, (10): 416-424.
6Charles E. McLure Jr.. The Tax Assignment Problem: Ruminations on How Theory and Practice Depend on History[J]. National Tax Journal, 2001, 54(2): 341.
7Tae Ho Eom, Ross Rubenstein. Do State-Funded Property Tax Exemptions Increase Local Government Inefficiency? An Analysis of New York State's STAR Program[J]. Public Budgeting & Finance, 2006: 68.
8McLure Charles E. Jr. Tax Assignment and Subnational Fiscal Autonomy[J]. Bulletin for International Fiscal Documentation, 2000, 54(12): 626-635.
9Edward T. Howe, Donald J. Reeb. The Historical Evolution of State and Local Tax Systems[J]. Social Science Quarterly, 1997, 78(1): 110, 116.
10David L. Sjoquist, William J. Smith, Mary B. Walker, Sally Wallace. An Analysis of the Time to Adoption of Local Sales taxes: A Duration Model Approach[J]. Public Budgeting & Finance, 2007, Spring: 20-40.
