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一、引言自第二次世界大战结束以后,联邦德国的经济经历了一个高速、稳定发展的阶段,从而创造了所谓的“德国奇迹”。在这个过程中形成与完善了联邦德国独特的、以分税制为基础的三级财政平衡体制。这个体制在整个的联邦范围内对国民财富的分配与使用,从而对缓和在不同地区、不同收入层次之间的贫富差异矛盾以及对整个经济的稳定、持续地发展起了一个相当重要的作用。
I. INTRODUCTION Since the end of World War II, the economy of the Federal Republic of Germany has undergone a period of rapid and stable development, thus creating the so-called “German miracle.” In this process, a three-level fiscal balance system based on the tax-sharing system that is unique to the Federal Republic of Germany is formed and perfected. The allocation and use of this system to the national wealth in the entire federal context has played a very important role in alleviating the contradictions between the rich and the poor in different regions and in different income levels and in the stable and sustainable development of the entire economy .