Robotti, Lorenzo, and Brian Dollery. “Structural Reform, Revenue Adequacy and Optimal Tax Assignment in Local Government”. Commonwealth Journal of Local Governance0, no. 3 (May 14, 2009): 51-67. Accessed August 8, 2020. https://epress.lib.uts.edu.au/journals/index.php/cjlg/article/view/1102.