近年来 ,马斯格雷夫 (Musgrave)和萨缪尔森 (Samuelson)的工作成为应用经济理论的一项重要发展。他们一致认为 ,在公共产品的支出水平上不存在“市场解”。因而 ,与私人部门相比 ,在公共部门中有相当比例的国民收入并没有实现最优配置。本文的研究将表明 ,尽管马斯格雷夫和萨缪尔森的分析对联邦支出是适用的 ,但并不适用于地方支出。文章将重述马斯格雷夫和萨缪尔森论文中的假设及核心问题。接下来 ,在考虑联邦财政和地方财政的关键差异后 ,将提出一个简单的模型。由这个模型产生的地方层次上公共产品支出水平的解要比在整个国家层次上产生的解能更加充分地反映出居民的偏好。随后 ,将放宽假设 ,以便理解该模型的涵义。最后将讨论有关政策 In recent years, the work of Musgrave and Samuelson has become an important development in Applied Economic Theory. They all agree that there is no “market solution” for the level of spending on public goods. Thus, a significant proportion of national income in the public sector does not achieve the optimal allocation compared to the private sector. The study in this paper will show that while the analysis by Musgrave and Samuelson applies to federal expenditures, it does not apply to local expenditures. The article will restate assumptions and core issues in the paper by Musgrave and Samuelson. Next, after considering the key differences between federal finance and local finance, a simple model will be presented. The solution to the level of public goods expenditure at the local level produced by this model reflects the residents’ preferences more fully than the solutions produced at the national level. Later, the assumptions will be relaxed in order to understand the meaning of the model. Finally, we will discuss the relevant policies