此文考察税收分配问题———哪级政府应当征税以及应当课征哪些税源 ?有关税收分配的“共识”所提供的一般原则和具体建议将得到评论。共识所引发的一些问题也将得到讨论 ,包括其自上而下的好政府观点、对责权缺少意识以及忽视因占有同一税源所产生的问题。文中提供的资料表明 ,在 8个联邦国家里 ,地方政府所占有的税收份额及税种千差万别。文章指出 ,全球化可能会加强州县 (市 )政府的税权 ,同时提高公众为教育和基础设施纳税的意愿———这些公共服务在许多联邦国家都是由地方政府提供的 This article examines the issue of tax allocation --- which level of government should be taxed and what tax sources should be levied? The general principles and specific recommendations provided by the “consensus” on tax allocation will be commented. Some of the issues raised by the consensus will also be discussed, including its top-down good government perspective, lack of awareness of accountability and rights, and the neglect of issues arising from the same source of taxes. The information provided in the paper shows that in eight federal states, the share of taxes and tax categories owned by local governments vary widely. The article points out that globalization may strengthen the tax rights of state (city) governments while increasing public willingness to pay taxes on education and infrastructure - which are provided by local governments in many federal states