西方财税文献选读双语ch11fiscal federalism.pptxVIP

Chapter 11Fiscal Federalism 1 课时分配：2课时 教学要求：通过本章所选文献 的阅读和学习，进一步熟悉不同层级的政府在公共品供给上的职责划分及各级政府间的财政关系，能够读懂相关英文文献，并能结合国际经验分析我国财政管理体制的改革趋势。 Definition of Fiscal Federalism As a subfield of public economics, fiscal federalism is concerned with understanding which functions and instruments are best centralized and which are best placed in the sphere of decentralized levels of government (Oates, 1999). In other words, it is the study of how competencies (expenditure side) and fiscal instruments (revenue side) are allocated across different (vertical) layers of the administration.