@article{gouvêa_farina_varela_2009,  title={Differentiation of municipalities in São Paulo state based on constitutional transferences and income tributary taxes},  volume={6},  ISSN={1807-7692},  url={https://doi.org/10.1590/S1807-76922009000200005},  DOI={10.1590/S1807-76922009000200005},  number={2},  journal={BAR - Brazilian Administration Review},  publisher={ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração},  author={Gouvêa, Maria Aparecida and Farina, Milton Carlos and Varela, Patrícia Siqueira},  year={2009},  month={Apr},  pages={137–152} }