@article{Raimondos-M�ller2006,
	title = {Measuring tax efficiency: A tax optimality index},
	author = {Pascalis Raimondos-M{\o}ller and Alan D. Woodland},
	journal = {Journal of Public Economics},
	month = {Nov},
	number = {10-11},
	pages = {1903--1922},
	url = {http://www.sciencedirect.com/science/article/B6V76-4J7H41N-1/1/7e6b8923292b610f88cd76c5fdb32f4b},
	volume = {90},
	year = {2006},
	biburl = {http://www.bibsonomy.org/bibtex/27c7d92a04176eb15251b4b392c8015a2/smicha},
	keywords = {Tax index optimality }
}