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2 구균철, "지방소득세제의 당면 과제와 발전 방향" 한국지방세학회 5 (5): 48-69, 2018
3 신승근, "주요국 공동세제도 운영실태 분석과 시사점: 독일과 일본 사례를 중심으로" 한국지방세학회 5 (5): 70-93, 2018
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5 구균철, "공동세 제도의 의의와 활용방안" 한국지방세학회 6 (6): 23-42, 2019
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1 김현아, "최근 주요국의 지방재정 개혁사례 연구" 한국조세재정연구원 2017
2 구균철, "지방소득세제의 당면 과제와 발전 방향" 한국지방세학회 5 (5): 48-69, 2018
3 신승근, "주요국 공동세제도 운영실태 분석과 시사점: 독일과 일본 사례를 중심으로" 한국지방세학회 5 (5): 70-93, 2018
4 김정훈, "재정분권의 이론과 실제의 괴리: 비판적 평가 및 우리나라 재정분권에 대한 시사점" 한국재정학회 8 (8): 149-191, 2015
5 구균철, "공동세 제도의 의의와 활용방안" 한국지방세학회 6 (6): 23-42, 2019
6 Kornai, J., "Welfare, choice and solidarity in transition: Reforming the health sector in Eastern Europe" Cambridge U. Press 2001
7 Kornai, J., "Understanding the soft budget constraint" 41 (41): 1095-1136, 2003
8 Moesen, W., "The status of the budget constraint, federalism and the relative size of government: a bureaucracy approach, public choice" 104 (104): 207-224, 2000
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21 Fischer, S., "On the need for an international lender of last resort" 13 (13): 85-104, 1999
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