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Guesnerie, R., On the Direction of Tax Reform, Journal of Public Economics, 7, 1977, 179-202.
Lipsey, R. and K. Lancaster, The General Theory of Second Best, Rev. Econ. Studies, 24, 1956, 11-32.
Newman, Peter, Mirrored Pairs of Optimization Problems, Economica, 49, 1982, 109-19.
Sadka, E., A Theorem on Uniform Taxation, J. Pub. Econ., 7, 1977, 387-92.
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