在美国,几乎没有纳税人愿意政府将自己缴纳的税负用于与自己利益无关的项目。所以,美国政府与纳税人间的政治博弈从未平息过。不过,经过长期博弈后,在美国的联邦预算体系中逐渐形成了信托基金、法定权利支出和指数化支出等三种支付形式的制度安排。信托基金是受法律限制,只能用于指定的项目和用途,收入来源也是受法律约束的专门 In the United States, almost no taxpayers would like the government to spend its tax burden on projects that are not of its own interest. Therefore, the political game between the U.S. government and taxpayers has never been overcome. However, after long-term games, institutional arrangements for three forms of payment, such as trust funds, legal rights and exponential expenses, have gradually taken shape in the federal budget system in the United States. Trust funds are subject to the law, can only be used for the designated projects and purposes, income sources are legally binding