6Agha Iqbal Ali, Catherine S. Lerme, and Robert A. Nakosteen, ( 1993 ) " Assessment of Intergovemmental Revenue Transfers" , Socio- Economic Planning Sciences, 27, 2, 109 - 118.
7Banker, R. D., A. charnes, and W. W. cooper, (1984) "Some Models for Estimating Technical and Scale Inefficiencies in Data Envelopment Analysis", Management Science, 30, 9, 1078 -1092.
8Benny Geys (2005),“Looking across Borders: A Test of Spatial Policy Interdependence using Local Government Efficiency Ratings”,working paper.
9Chames, A., cooper, W. W., Rhodes, E., (1978) "Measuring The Efficiency of Decision Making Units", European journal of operational research ,2 ,6,429- 444.
10Reid. G. J(1989)“Measuring Government Performance: The Case of Government Waste”, National Tax Journal,42.