Tan, Fangfang Public Economics, MPI for Tax Law and Public Finance, Max Planck Society;
http://mpra.ub.uni-muenchen.de/47154/1/MPRA_paper_47154.pdf (Any fulltext)
Xiao, E., & Tan, F. (2014). Justification and Legitimate Punishment. Journal of institutional and theoretical economics, 170(1), 168-188. doi:10.1628/093245614X13817353577439.