Toward a second-generation theory of fiscal federalism

被引：585

作者：

Oates, WE ^{[1
]}

机构：

[1] Univ Maryland, Dept Econ, College Pk, MD 20782 USA

来源：

INTERNATIONAL TAX AND PUBLIC FINANCE | 2005年 / 12卷 / 04期

关键词：

fiscal federalism; fiscal competition; regional and local governments;

D O I：

10.1007/s10797-005-1619-9

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Drawing on a wide range of literature and ideas, a new "second-generation theory of fiscal federalism" is emerging that provides new insights into the structure and working of federal systems. After a restatement and review of the first-generation theory, this paper surveys this new body of work and offers some thoughts on the ways in which it is extending our understanding of fiscal federalism and on its implications for the design of fiscal institutions.

引用

页码：349 / 373

页数：25

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