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杉本和行(1999), ?日本の財政?, 東洋??新聞社.
谷山治雄(1998), ?ものがたり?制改革?, 新日本出版社.
持田信樹. (2004). ?地方分權の財政學?. 東京: 東京大學出版會.
池上岳彦. (2004). ?分權化と地方財政?. 東京: 岩波書店.
日本地方財務協會(1999). ?地方財政統計年報?.
土居丈郞. (2004). ?地方分權改革の經濟學?. 東京: 日本評論社.
和田八束編(1993), ?地方分?化と地方?財政?, 日本評論社.
Bahl, Roy(1999). Implementation Rules for Fiscal Decentralization. Paper present at the International
Seminar on Land Policy and Economic Development. Taiwan.
Bird, Richard.(1993), Threading the Fiscal Labyrinth: Some Issues in Fiscal Decentralization. National Tax
Journal. 46(2): 207-227.
Bird, Richard.(1999). Rethinking Subnational Taxes: A New Look at Tax Assignment. IMF Working Paper.
WP/99/165.
Bradbury, Katharine L.(1984), “State Aid to Offset Fiscal Disparities across Communities,” National Tax
Journal, 37: 151-170.
Bradford, David F.(1996), Fundamental Issues in Consumption Taxation, Washington, D.C.: American
Enterprise Institute for Public Policy Research.
Ebel, Robert D., and Yilmaz, Serdar.(2002), On the Measurement and Impact of Fiscal
Decentralization. Washington, D. C.: World Bank Policy Research Working Paper 2809: 1-47
Kenyon, Daphne A. (1997), Tax Policy in an Intergovernmental Setting: Is it Time for the U.S. to Change.
Ronald C. Fisher. ed. Intergovernmental Fiscal Relations. Boston: Kluwer Academic Publishers:
61-88.
McLure, Charles, ed.(1983), Tax Assignment in Federal Countries, Australian National University Press.
McConnell, Allan(1999), The Politics and Policy of Local Taxation in Britain, Tudor.
Messere, K.C.(1993), Tax Policy in OECD Countries: Choices and Conflict, Amsterdam: IBRD
Publications.
Oates, Wallace E. (1999), Decentralization of the Public Sector. In Robert J. Bennett(ed). Decentralization
Local Governments, and Markets. Oxford: Clarendon Press: 43-58.
Shah, A.(2004). Fiscal Decentralization in Developing and Transition Economies. Washington, D. C.: World
Bank Policy Research Working Paper 3282: 1-47.
182 ?
Korea Local Finance Association
杉本和行(1999), ?日本の財政?, 東洋??新聞社.
谷山治雄(1998), ?ものがたり?制改革?, 新日本出版社.
持田信樹. (2004). ?地方分權の財政學?. 東京: 東京大學出版會.
池上岳彦. (2004). ?分權化と地方財政?. 東京: 岩波書店.
日本地方財務協會(1999). ?地方財政統計年報?.
土居丈郞. (2004). ?地方分權改革の經濟學?. 東京: 日本評論社.
和田八束編(1993), ?地方分?化と地方?財政?, 日本評論社.
Bahl, Roy(1999). Implementation Rules for Fiscal Decentralization. Paper present at the International
Seminar on Land Policy and Economic Development. Taiwan.
Bird, Richard.(1993), Threading the Fiscal Labyrinth: Some Issues in Fiscal Decentralization. National Tax
Journal. 46(2): 207-227.
Bird, Richard.(1999). Rethinking Subnational Taxes: A New Look at Tax Assignment. IMF Working Paper.
WP/99/165.
Bradbury, Katharine L.(1984), “State Aid to Offset Fiscal Disparities across Communities,” National Tax
Journal, 37: 151-170.
Bradford, David F.(1996), Fundamental Issues in Consumption Taxation, Washington, D.C.: American
Enterprise Institute for Public Policy Research.
Ebel, Robert D., and Yilmaz, Serdar.(2002), On the Measurement and Impact of Fiscal
Decentralization. Washington, D. C.: World Bank Policy Research Working Paper 2809: 1-47
Kenyon, Daphne A. (1997), Tax Policy in an Intergovernmental Setting: Is it Time for the U.S. to Change.
Ronald C. Fisher. ed. Intergovernmental Fiscal Relations. Boston: Kluwer Academic Publishers:
61-88.
McLure, Charles, ed.(1983), Tax Assignment in Federal Countries, Australian National University Press.
McConnell, Allan(1999), The Politics and Policy of Local Taxation in Britain, Tudor.
Messere, K.C.(1993), Tax Policy in OECD Countries: Choices and Conflict, Amsterdam: IBRD
Publications.
Oates, Wallace E. (1999), Decentralization of the Public Sector. In Robert J. Bennett(ed). Decentralization
Local Governments, and Markets. Oxford: Clarendon Press: 43-58.
Shah, A.(2004). Fiscal Decentralization in Developing and Transition Economies. Washington, D. C.: World
Bank Policy Research Working Paper 3282: 1-47.
182 ?
Korea Local Finance Association
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