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3 행정안전부, "지방재정연감"
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5 이승종, "지방자치와 지방정부의 정책정향 : 복지 서비스 기능을 중심으로" 26 (26): 573-589, 1992
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7 김상헌, "지방자치 실시가 정부지출 구조에 미치는 영향" 83-96, 2004
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9 안성수, "지방양여금제도와 광역자치단체의 역할" 12 (12): 289-304, 1999
10 진재문, "지방선거와 광역자치단체 정책정향의 관계 연구 : 복지정향 대 개발정향" 한국지방재정학회 10 (10): 5-26, 2005
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12 배상석, "지방교부세가 정책유형별 지방정부 지출에 미친 영향분석" 한국정책학회 16 (16): 143-166, 2007
13 장덕희, "지방교부세가 시・군의 일반행정비 지출에 미친 영향분석:Flypaper Effect의 판별을 중심으로" 한국정책분석평가학회 19 (19): 29-54, 2009
14 김태희, "재정분권화가 지방정부 사회복지지출에 미치는 영향" 한국정책학회 21 (21): 397-420, 2012
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16 서정섭, "분권교부세의 운영실태와 개선방안" 한국지방행정연구원 2006
17 황종규, "분권교부세와 지방정부 복지지출의 변화분석" 한국거버넌스학회 136-155, 2006
18 박혜자, "복지분야 지방이양의 문제점과 개선방안:분권교부세제도를 중심으로" 한국거버넌스학회 13 (13): 279-300, 2006
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21 장덕희, "‘보건복지부 국고보조사업의 지방이양’과 ‘분권교부세 제도 도입’이 이양사업에 대한 사업비 규모에 미친 효과 분석" 한국정책학회 19 (19): 79-104, 2010
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