【摘要】 利维坦模型是分析财政分权与政府规模关系的理论起点,但现实财政分权实践与该理论中的分权假设有很大差异。转移支付是地方政府重要的财力来源,这极大地削弱了财政分权的效应,容易造成政府间的"串谋"、"公共池"不良竞争、财政幻觉和财政依赖等问题,这些都是造成政府规模膨胀的重要因素。在实证研究方面,大多数结果都不支持利维坦模型。更多还原

【Abstract】 Leviathan model is a important theoretical starting point of the analysis of fiscal decentralization and government size.However,theie is a great difference between the practice of fiscal decentralization and theory.The transfer payment from central government is an important financial source of local government,which greatly weakens the role of fiscal decentralization,and it tends to lead to "collusion",malign competition of "public pool",fiscal illusion and the fiscal dependency among governments,and then cause the expansion of government size.Most of the results of the empirical study did not support the results of Leviathan Model.更多还原