Historical writings on the importance and efficacy of burning joss paper?

I was walking through a Taipei grocery/department store a few years ago and saw shelves with packs of "paper money" or joss paper to be used for burning. For the bank-note varieties were three choices; New Taiwan dollars, Chinese RMB, and US dollars. The way different people approach the subject here is quite varied, from very serious to quite light-hearted. My question is not really about the origin of the practice as much as it is about its "paper trail". Are there historical buddhist writings that lay out the importance of burning paper money and its efficacy? Or is it more of an unwritten tradition?