Changing Intergovernmental Fiscal Relationships: Impact of the 1986 Tax Reform Act on State and Local Governments
研究了1986年税收改革法案如何改变美国联邦、州和地方政府之间的财政关系，分析了该法案对州和地方政府税收收入及财政自主权的影响。
Douglas J. Watson, Thomas Vocino, Changing Intergovernmental Fiscal Relationships: Impact of the 1986 Tax Reform Act on State and Local Governments, Public Administration Review, Vol. 50, No. 4 (Jul. - Aug., 1990), pp. 427-434