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| 2. | Paddison, Ronan、Bailey, Stephen J.(1988)。Local Government Finance: International Perspectives。London：Routledge。 |
| 3. | Bland, R. L.(1989)。A Revenue Guide for Local Government。Washington, D. C.：International City Management Association。 |
| 4. | Hesse, J. J.(1991)。Local Government and Urban Affairs in International Perspective。Baden-Baden：Nomos Verlagsgese Schaft。 |
| 5. | McLure, Charles E. Jr.(1983)。Tax Assignment in Federal Countries。Canberra：Australian National University。 |
| 6. | King, D. N.(1992)。Local Government Economics in Theory and Practice。London：Routledge。 |
| 7. | Bailey, S. J.、Paddison, R.(1988)。The Reform of Local Government Finance in Britain。London：Routledge。 |
| 8. | Bahl, R. W.、Linn, J. F.(1992)。Urban Public Finance in Developing Countries。Washington, D.C.：The World Bank。 |
| 9. | Owens, Jeffrey、Panella, Giorgio(1991)。Local Government: An International Perspective。North-Holland。 |