9Jorge Martinez--Vazque and Bob Searle , Fiscal Equalization : Challenges in the Design of Intergovernmental Transfers, Springer Science & Business Media, LLC, 2007.
10Oates, Wallace E., 1969, “The Effects of Property Taxes and Local Public Spending on Property Values: An Empirical Study of Tax Capitalization and the Tiebout Hypothesis”, Journal of Political Economy, Vol. 77, No. 6. 957-971.