5Bahl, Roy,1971, "A Regression Approach to Tax Effort and Tax Ratio Analysis", International Monetary Fund Staff Papers, Vol. 18, No. 3, November.
6Bahl, Roy,1972, "A Representative Tax System Approach to Measuring Tax Effort in Developing Countries". International Monetary Fund Staff Papers. March 1972.
7Boadway, Robin and Michael Keen,1996,"Efficiency and the Optimal Direction of Federal-State Transfers", International Tax and Public Finance, 3, pp.137-55.
8Dahlby, Bey, 1996, "Fiscal Externalities and the Design of lntergovernmental Grants", International Tax and Public Finance, 3, pp.397-411.
9Gamkhar, Shama and Wallace Oates., 1966, "Asymmetries in the Response to Increases and Decreases in Intergovernmental Grants: Some Empirical Findings", Nat. Tax J., 49, pp.501-12.
10Gramlich, Edward M, 1987, "Subnational Fiscal Policy",Perspectives on Local Public Finance and Public Policy, 3 : pp.3-27.
