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一、多级政府及财政分权的理论依据 为什么要采用多级政府结构而非单一层次政府呢?对这一问题的回答是财政分权理论研究的逻辑起点。在西方公共财政理论文献中,西方财政学家主要是从公共产品的层次性与空间特点入手,论证多级政府以及财政分权的必要性,比较有代表性的观点有: 1.斯蒂格勒最优分权模式菜单。斯蒂格勒(Stigler)认为,可以从两条原则出发阐明地方政府存在的必要性:一是与中央政府相比,地方政
I. THEORETICAL BASIS OF MULTI-LEVEL GOVERNMENTS AND Fiscal Decentralization Why do we adopt multi-level government structures instead of single-level governments? The answer to this question is the logical starting point for the study of the theory of fiscal decentralization. In the western public finance theoretical literature, western financial scientists mainly start with the hierarchical and spatial characteristics of public goods, demonstrating the necessity of multi-level government and fiscal decentralization. Some representative opinions are as follows: 1. Steig Le optimal decentralization mode menu. Stigler argues that the necessity of local government can be clarified on two grounds: First, compared with the central government, local government