https://www.universitycube.net/urlref/https%3A%2F%2Fpreprints.apsanet.org%2Fengage%2Fapi-gateway%2Fapsa%2Fassets%2Forp%2Fresource%2Fitem%2F5f46c25d685a480014d5721b%2Foriginal%2Fthe-politics-of-fiscal-federalism-building-a-stronger-decentralization-theorem.pdf