@article{Gammie1983,
author = {Malcolm Gammie and John Kay},
title = {Taxation, authority and discretion },
journal = {Fiscal Studies},
year = {1983},
month = {Nov},
volume = {4},
number = {3},
pages = {46-61},
doi = {10.1111/j.1475-5890.1983.tb00370.x},
issn = {Print: 0143-5671 Online: 1475-5890},
url = {http://onlinelibrary.wiley.com/doi/10.1111/j.1475-5890.1983.tb00370.x/abstract},
}