建立分税制财政体制若干理论问题的思考王纪成在分税制改革的过程当中，有许多相关的理论和实践问题需要我们深入研究。公共物品学说中的某些深层次内容与财政体制的运行机理有着密切的联系，并对各级政府间的财政关系产生着不可忽视的影响。一、公共物品的受益范围与财政... Reflections on Several Theoretical Issues of Establishing a Tax-Sharing System In the process of tax-sharing reform, there are many related theoretical and practical issues that require our in-depth study. Some of the deep-rooted contents of the public goods theory are closely linked with the operating mechanism of the fiscal system and have a significant impact on the financial relations among all levels of government. First, the scope of public goods and financial benefits ...