Black, D. (1958) The Theory of Committees and Elections. Cambridge: Cambridge University Press.
Bowen, H. R. (1943) "The Interpretation of Voting in the Allocation of Economic Resources." Quarterly Journal of Economics 58: 27–48.
Buchanan, J. M. (1963) "The Economics of Earmarked Taxes." Journal of Political Economy 71: 457–69.
Buchanan, J. M. (1967) Public Finance in Democratic Process. Chapel Hill: University of North Carolina Press.
Browning, E. K. (1975) "Collective Choice and General Fund Financing," Journal of Political Economy 83: 377–90.
Friedman, M., and Friedman, R. (1983) The Tryanny of the Status Quo. Orlando, Fl.: Harcourt, Brace and Jovanovich.
Frolich, N., and Oppenheimer, J. (1990) "Redistributive Politics: A Theory of Taxation for an Incumbent Democracy." Public Choice 64: 135–54.
Goetz, C. J. (1968) "Earmarked Taxes and Majority Rule Budgetary Processes." American Economic Review 58: 128–36.
Hettich, W., and Winer, S. (1984) "A Positive Model of Tax Structure." Journal of Public Economics 24: 67–87.
Hunter, W. J., and Nelson, M. A. (1989) "Interest Group Demand for Taxation." Public Choice 62: 41–62.
Marlow, M. L. (1992) "Intergovernmental Competition, Voice and Exit Options, and the Design of Fiscal Structure." Constitutional Political Economy 3: 73–88.
Marlow, M. L., and Orzechowski,W. (1988) "Controlling Leviathan Through Tax Reduction." Public Choice 58: 237–45.
Orzechowski, W. (1991) "Reaganomics and the Use of Collective Rebates." Public Choice 69: 311–22.
Perez, A., and Snell. R. (1995) Earmarking State Taxes. Denver, Col.: National Conference of State Legislatures.
Tullock, G. (1989) The Economics of Special Privilege and Rent Seeking. Norwell, Mass.: Kluwer Academic Publishers.
Wagner, R. E. (1988) "The Calculus of Consent: A Wicksellian Retrospective." Public Choice 56: 153–66.
Wagner, R. E., (ed.) (1991) Charging for Government. User Charges and Earmarked Taxes in Principle and Practice. London: Routledge.
Wagner, R. E. (1992) "Grazing the Federal Budgetary Commons: The Rational Politics of Budgetary Irresponsibility." The Journal of Law and Politics IX: 105–19.
Wicksell, K. (1896) Finanztheoretische Untersuchungen, nebst Darstellung und Kritik des Steuerwesens Schwedens. Jena: Gustav Fischer.