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笔者上一篇文章讨论的国际税收原则和发展援助的财政平衡效应要么只是论及收入分配,要么只是支出分配,本文将探讨的国际项目与国际组织费用分摊同时涉及收入、支出和责任分摊。
The international tax principles and the fiscal balance effect of development aid discussed by the author in the last article are either just about income distribution or just the distribution of expenditures. The international project and the international organization’s cost sharing discussed in this article involve income, expenditure and liability sharing.