@article {12190,
	title = {Taxation without representation: local fiscal response to intergovernmental transfers in China},
	journal = {International Tax and Public Finance},
	year = {2016},
	url = {http://link.springer.com/article/10.1007/s10797-015-9383-y/fulltext.html},
	author = {Chang Liu and Guangrong Ma}
}
