英文文献：Is Vertical Fiscal Imbalance so Inefficient? or, The Flypaper Effect is not an Anomaly
英文文献作者：Geoffrey Brennan,Jonathan Pincus
英文文献摘要：
This paper re-examines criticisms made of vertical fiscal imbalance in Australian and other federations. We argue that one of the central criticisms made of vertical fiscal imbalance is unproven. Vertical fiscal imbalance occurs when the central government collects more taxes than it spends on its own purposes; when that states collect less in tax than they spend; and the differences represent grants from the central government to the states (and local governments).