纵观美国的历史,历届政府的工业布局政策不尽相同,但自三十年代以来,联邦政府总是把发达地区的收入再分配给落后地区,从而间接地促进了工业地区布局的合理化。美国西部和南部的工业就是直接在联邦政府财税政策的支持下而迅速发展起来的。就税收方面看,从三十年代起,美国东北和大湖地区按人口征收的联邦税赋始终高于其它地区。因其联邦税收制度具有累进性,历史上东北地区的收入和财富总是高于全国平均水平。二次大战以后,随着西部和南部工业的发展和收入的上升,这种不对等的税收负担有所减弱。到1980年,尽管北部的纳税总额和人均纳税额仍然略高于南部和西部,但这些“阳光地带”的纳税额已超 Throughout the history of the United States, the industrial distribution policies of successive governments vary. However, since the 1930s, the federal government has always redistributed the income of developed areas to backward areas, thus indirectly promoting the rationalization of industrial distribution. The industries in the west and south of the United States grew rapidly directly with the support of the federal government’s fiscal policy. From the tax point of view, federal taxes collected by population in the northeast and Great Lakes regions of the United States have consistently outperformed other regions since the 1930s. Due to the progressive nature of the federal tax system, historical income and wealth in the northeast have always been above the national average. After the Second World War, with the development of the industries in the west and south and the increase of income, this unequal tax burden weakened. By 1980, despite the fact that the total tax and per capita taxes in the north were still slightly higher than those in the south and west, the tax payments for these “sunshine zones” exceeded