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1

Transport, Great Britain Department of. Transport Act 1985: The sharing of taxis and hire cars. H.M.S.O., 1986.

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2

Mhaske, B. S. Tax sharing in Indian federal system. Harman Pub. House, 1993.

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3

Garriga, Marcelo. Coparticipación a municipalidades de la provincia de Buenos Aires. Ministerio de Economía de la Provincia de Buenos Aires, República Argentina, 1995.

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4

Garriga, Marcelo. Coparticipación a municipalidades de la provincia de Buenos Aires. Ministerio de Economía de la Provincia de Buenos Aires, República Argentina, 1995.

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5

Hualde, Alejandro Pérez. Coparticipación federal de impuestos en la constitución nacional. Ediciones Depalma, 1999.

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6

O, Chisari Omar, ed. Propuesta para un sistema tributario federal. Ministerio de Economía de la Provincia de Buenos Aires, República Argentina, 1995.

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7

Smith, Ernest H. Federal-provincial tax sharing and centralized tax collection in Canada. Canadian Tax Foundation = Association canadienne d'études fiscales, 1998.

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8

Bell, Michael E. Tax-base sharing in Maryland: A reconsideration. The Commission, 1990.

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9

Colombia. Dirección General del Presupuesto., ed. Asignación y distribución de los recursos de la cesión del impuesto a las ventas, 1987-1992. República de Colombia, Ministerio de Hacienda y Crédito Público, Dirección General del Presupuesto, 1992.

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10

Ip, Irene. Dividing the spoils: The federal-provincial allocation of taxing powers. C.D. Howe Institute, 1992.

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11

No, Ki-sŏng. Kukka kyunhyŏng palchŏn ŭl wihan chaejŏng chiwŏn ŭi hyoyurhwa pangan: Chibang kyobuse chiyŏk kyunhyŏng suyo rŭl chungsim ŭro. Hanʼguk Kaebal Yŏnʼguwŏn, 2006.

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12

Florida. Legislature. Senate. Fiscal Resource Committee. Revenue sharing with local governments: Examination of alternatives / prepared for the Florida Senate by Fiscal Resource Committee. The Committee, 1999.

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13

Gasparini, Carlos Eduardo. Evolução dos aspectos legais e dos montantes de tranferências [sic] realizadas pelo fundo de participação dos municípios. IPEA, Instituto de Pesquisa Ecônomica Aplicada, 2006.

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14

Karen, Baker. Minnesota's fiscal disparities program: Tax base sharing in the Twin Cities metropolitan area : a research report. Research Dept., Minnesota House of Representatives, 1987.

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15

Raimundi, Carlos. Coparticipación: Hacia el nuevo contrato social. Corregidor, 1996.

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16

Nevada. Legislature. Legislative Commission. Subcommittee to Study the Appropriate Division of Fiscal Responsibility for Programs and Services between the State and Local Governments. Study to consider the appropriate division of fiscal responsibility for programs and services between the state and local governments. Legislative Commission of the Legislative Counsel Bureau, State of Nevada, 1997.

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17

Justicia, Mexico Suprema Corte de. Distribución constitucional de competencias para decretar impuestos. Suprema Corte de Justicia de la Nación, 1999.

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18

Goñi, Enrique G. Bulit. Convenio multilateral: Distribución de ingresos brutos. Ediciones Depalma, 1992.

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19

Buenos Aires (Argentina : Province). Ingresos brutos: Capital federal y Provincia de Buenos Aires : convenio multilateral. Editorial Dunken, 1998.

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20

Rivero, Silvia S. Convenio multilateral y pacto federal. Valletta Ediciones, 1994.

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21

Fólica, Alfredo. Anarquía en la distribución de los tributos nacionales: Los últimos acontecimientos. Centro de Estudios para el Cambio Estructural, 1997.

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22

Centro de Estudios para el Cambio Estructural (Argentina). Regímenes de coparticipación de impuestos entre provincias y municipios. Centro de Estudios para el Cambio Estructural, 1996.

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23

Fólica, Alfredo. Comentarios sobre la prórroga del impuesto a las ganancias (Ley 24,621) y del pacto federal para el empleo, la producción y el crecimiento (Ley 24,671): Nuevo piso de garantía de los impuestos coparticipables, inicio de la discusión y confección del proyecto de ley de coparticipación federal de impuestos. Centro de Estudios para el Cambio Estructural, 1996.

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24

New Jersey. Legislature. Joint Legislative Committee on Constitutional Reform and Citizens' Property Tax Constitutional Convention. Committee meeting of Joint Legislative Committee on Constitutional Reform and Citizens Property Tax Constitutional Convention: Testimony from invited speakers regarding tax sharing, regionalized tax-base sharing, and assessment issues relating to regionalization : [September 14, 2006, Trenton, New Jersey]. The Unit, 2006.

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25

United States. Congress. House. Committee on Ways and Means. Comprehensive tax reform: Hearings before the Committee on Ways and Means, House of Representatives, Ninety-ninth Congress, first session, on the President's tax proposals to the Congress for fairness, growth, and simplicity, May 30; June 4, 5, 7, 11, 12, 13, 14, 17, 20, 25, 26, 27; July 8, 9, 10, 11, 12, 17, 19, 22, 25, 26, 29, 30, and 31, 1985 [hearings held May 30, 1985 through July 31, 1985]. U.S. G.P.O., 1986.

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26

Colombia. Ministerio de Hacienda y Crédito Público. Manual de cobro administrativo coactivo para entidades territoriales. Ministerio de Hacienda y Credito Público, 2005.

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27

United States. Congress. House. Committee on Ways and Means. Comprehensive tax reform: Hearings before the Committee on Ways and Means, House of Representatives, Ninety-ninth Congress, first session, on the President's tax proposals to the Congress for fairness, growth, and simplicity, May 30; June 4, 5, 7, 11, 12, 13, 14, 17, 18, 20, 24, 25, 26, 27; July 8, 9, 10, 11, 12, 17, 19, 22, 25, 26, 29, 30, and 31, 1985 [hearings held May 30, 1985 thriugh July 31, 1985]. U.S. G.P.O., 1986.

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28

United States. Congress. House. Committee on Ways and Means. Comprehensive tax reform: Hearings before the Committee on Ways and Means, House of Representatives, Ninety-ninth Congress, first session, on the President's tax proposals to the Congress for fairness, growth, and simplicity, May 30; June 4, 5, 7, 11, 12, 13, 14, 17, 18, 20, 24, 25, 26, 27; July 8, 9, 10, 11, 12, 17, 19, 22, 25, 26, 29, 30, and 31, 1985. U.S. G.P.O., 1986.

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29

Lager, Wolfgang. Abgeltungssteuer: Chancen nutzen und Steuern sparen : die Besteuerung von Kapitalerträgen und Kursgewinnen : so funktioniert die Abgeltungsteuer : ABC der Kapitalanlagen : wann Kapitaleinkünfte in der Steuererklärung anzugeben sind. 3rd ed. Akad. Arbeitsgemeinschaft, 2010.

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30

Mertes, Jürgen. Handbuch der steueroptimierten Kapitalanlage. Zerb Verlag, 2012.

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31

Lager, Wolfgang. Abgeltungssteuer 2009: Die neue Besteuerung von Kapitalerträgen und Kursgewinnen : so funktioniert die Abgeltungsteuer : ABC der Kapitalanlagen : wie Sie Ihr Depot steueroptimal ausrichten. 2nd ed. Akad. Arbeitsgemeinschaft Verl., 2008.

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32

Rogala, Elżbieta. Gmina rozlicza VAT 2007. "Difin", 2007.

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33

Grossman, Philip J. Fiscal federalism: Constraining governments with competition. Australian Institute for Public Policy, 1989.

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34

Grawert, Rolf. Die Kommunen im Länderfinanzausgleich. Duncker & Humblot, 1989.

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35

Hidien, Jürgen. Die Verteilung der Umsatzsteuer zwischen Bund und Ländern. Nomos, 1998.

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36

Helbig, Petra. Der steuerverfassungsrechtliche Halbteilungsgrundsatz: Massstab für Steuerbelastung und Ausgleichsverpflichtung im Länderfinanzausgleich? : zugleich ein Valet der verfassungsrechtlichen Anbindung des Äquivalenzprinzips. Duncker & Humblot, 2002.

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37

Hildebrandt, David A. Qualified plans: IRS determination letter procedures. Tax Management, 2003.

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38

author, Hossain Md Shanawaz, Uddin Mohammed Misbah author, BRAC Institute of Governance and Development, Switzerland. Direktion für Entwicklungszusammenarbeit und Humanitäre Hilfe, and HELVETAS Bangladesh, eds. Public finance and revenue mobilization of union parishads: A case of four union parishads. BRAC Institute of Governance and Development, BRAC University, 2016.

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39

Florida. Legislature. Legislative Committee on Intergovernmental Relations. State revenue sharing with local governments: With particular emphasis on local government revenues derived from cigarette taxes. The Committee, 1999.

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40

Florida. Dept. of Revenue., ed. Florida revenue report of the decade, 1978-88. Florida Dept. of Revenue, 1989.

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41

Goldfield, Carl. Employee plans: Deductions, contributions and funding. Tax Management Inc., 2004.

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42

Althabe, Mario Enrique. El convenio multilateral: Análisis teórico y aplicación práctica. La Ley, 2001.

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43

United States. Government Accountability Office. Tax Administration: Systematic information sharing would help IRS determine the deductibility of civil settlement payments : report to the Committee on Finance, U.S. Senate. GAO, 2005.

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44

Office, General Accounting. IRS and terrorist-related information sharing: [report to] chairman ... Committee on Finance, United States Senate. U.S. General Accounting Office, 2002.

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45

Thomas, Grady. Making referral relationships pay: A complete guide to revenue-sharing partnerships for financial advisers and CPAs. Bloomberg Press, 2006.

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46

Alberta. Improving efficiency and accountability: Rebalancing federal-provincial spending responsibilities. Govt. of Alberta, 1992.

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47

Yvan, Loubier, and Canada. Parliament. House of Commons. Standing Committee on Finance., eds. The existence, extent and elimination of Canada's fiscal imbalance: Report of the Subcommittee on Fiscal Imbalance. Standing Committee on Finance, 2005.

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48

Gutiérrez, Fabio Londoño. Dos estudios sobre la autonomía de las entidades territoriales en Colombia. Restrepo & Londoño, 2002.

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49

New Jersey. Legislature. Senate. Transportation Committee. Committee meeting of Senate Transportation Committee: Senate bill no. 1321 (employee tax incentives for ride-sharing programs), Senate bill no. 1384 (required certain NJT bus routes to be contracted out on a competitive basis; establishes the New Jersey Competitive Bus Service Commission), Senate bill no. 1320 (provides employer tax incentives for ride-sharing programs). The Committee, 1992.

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50

United States. Congress. Senate. Committee on Finance. Subcommittee on Energy and Agricultural Taxation. Crop-Sharing Hunger Relief Act: Hearing before the Subcommittee on Energy and Agricultural Taxation of the Committee on Finance, United States Senate, One Hundred Second Congress, first session, on S. 1826, October 16, 1991. U.S. G.P.O., 1992.

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