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$B%U%m!<@G!"%m%s%I%s:b@/8&5f=jDs0F$N#A#C#E@)EY!"%"%a%j%+:bL3>JDs0F$N#C#B#I#T(J)
$B$J$I$OJ,@O$NBP>]$+$i=|30$7$F$$$k!#(JCommission of the European Communities
(1992),p.25.$B$J$*!"%-%c%C%7%e!&%U%m!<@G$K$D$$$F$O(JBird-McLure(1990)$B!"(J
Musgrave(1990)$B!"#A#C#E@)EY$K$D$$$F$O(JIFS(1991)$B!"#C#B#I#T$K$D$$$F$O(J 
US Department of the Treasury(1992)$B!"(JGravelle(1995)$B$r$=$l$>$l;2>H$5$l(J
$B$?$$!#(J
11) Commission of the European Communities(1992),pp.203-219.
12) Commission of the European Communities(1992),p.37.$B>\:Y$JJ,@O$OBh#5(J
$B$G9T$o$l$F$$$k!#(J
13) Commission of the European Communities(1992),p.172.Table 8.4.,p.183,
Table 8.20.
14) Commission of the European Communities(1992),p.19$B!%(J
15) Commission of the European Communities(1992),pp.98-99$B!%(J
16) Commission of the European Communities(1992),p.89,Table 4.10.
17) $BItJ,E*%$%s%T%e%F!<%7%g%sJ}<0$r:NMQ$7$F$$$k9q$O%U%i%s%9!"%"%$%k%i%s(J
$B%I!"%$%.%j%9!"40A4%$%s%T%e%F!<%7%g%sJ}<0$r:NMQ$7$F$$$k9q$O%I%$%D!"%$%?(J
$B%j%"$G$"$k!#(J
18) $B$3$NE@$N;XE&$O(JGammie(1992)$B$K$_$i$l$k!#!#(J
19) $B$3$NE@$N;XE&$O(JDevereux(1992)$B$K$_$i$l$k!#(JDevereux$B$G$O$5$i$K!"Ej;q$N(J
$BN)CO7hDj$K1F6A$9$kMW0x$OAE@G$N$_$G$O$J$/!"2]@G%Y!<%9$ND4OB$,Ej;q7hDj$K(J
$BBg$-$J1F6A$r$b$D$H4|BT$9$k$N$O5?Ld$G$"$k$H$7$F$$$k!#$=$NB>!"(JVanistendael
(1992)$B$O!"0l9q$N7P:Q@/:v$r6/$/H?1G$9$kK!?M2]@G$O!"8BDjE*$J;v6H$dCO0hEy$G(J
$B$NEj;qM%6x@G@)$r9q$4$H$KMM!9$KG'$a$F$$$k$,!"K!?M@G@)$ND4OB$O$3$l$KBP$7$F(J
$BH]DjE*$J@-3J$,6/$$E@$,7|G0$5$l$k$H$7$F$$$k!#$3$NFs?M$NO@$,7g$1$F$$$k$$$&E@$,$"$2$i$l$k!#(J
20) $B@/<#E*!&7P:QE*OHAH$_$K$D$$$F$O!"(JBird(1987)$B!"(JMusgarve(1987)$B!"(JDaly-Weiner
(1993)$B$r;2>H$5$l$?$$!#(J
21) $B$3$N2]@GJ}K!$O$I$N@/<#E*!&7P:QE*OHAH$_$N2<$G$bN)COCfN)@-$rK~$?$9!#(J
Giovannini(1990a,1990b)$B!"(JSinn(1990)$B$r;2>H$5$l$?$$!#$?$@$7!"$3$N2]@GJ}K!(J
$B$,pJs$N8r49$,IT2D7g$G$"$k!#(J
$B$3$NE@$K4X$7$F(JGiovannini-Hines(1991)$B$O!"#E#U$K$D$$$F!";qK\$N0\F02DG=@-(J
$B$,Hs>o$K9b$$>u67$N2<$G$NAE@GD4@0$OpJs8r49$d>pJs3+<($J$I$N@)EY>e$N@0Hw$,@h7h$G$"$k$H;XE&$7$F$$$k!#(J
22) Musgrave(1987)$B!"(JDaly-Weiner(1993)$B$r;2>H$5$l$?$$!#(J
23)  Devereux and Pearson(1990)$B$G$O!"OD$_$rAjEvDxEY>.$5$/$9$kJ}K!$H$7(J
$B$F#2$D$NA*Br;h$r<($7$F$$$k!##1$D$O!"5o=;CO86B'$N@G@)$rF3F~$7!"#E#U=t9q(J
$BA4BN$N4k6HMx=a$K4p$E$$$F3F9q$N@GN($G2]@G$9$k$3$H$G$"$k!#B>$N#1$D$O!"$3(J
$B$l$h$j5^?JE*$G$J$$J}K!$G$"$C$F8;@t2]@G$rGQ;_$9$k$3$H$G$"$k!#(J
24) International Fiscal Association(1994)$B!"(JTanzi(1995)$B!"(JCnossen(1996)$B!"(J
Cnossen-Bovenberg(1997)$B!"(JRadaelli(1997)$B$r;2>H$5$l$?$$!#(J
25) Radaelli(1997),p.5.



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$B!!I.J2J3X8&5fHq(J($B!VCfN)@-$N4QE@$+$i$NK!?M(J
$B4k6H2]@G%Y!<%9$N:F8!F$!W(J)$B$+$i8&5f=u@.$r
$B;29MJ88%(J
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