SESSION 2B: WARS AND STRUCTURE OF GOVERNMENT
研究了财政体制长期向中央集权演变的趋势，认为这一过程早在福利国家扩张之前就已发生，并从制度变迁和中央行政偏好角度提出新解释。
Fiscal regimes have become progressively more centralized and though the trend extends over nearly a millennium, the process accelerated in the early nineteenth century. The growth of central government budgets as a fraction of the economy and relative to local and regional budgets is well known. Many believe that the process has been driven by changes in citizens' demand for social services and therefore have associated it with democratization and with crises such as World War I and the Great Depression. In this paper we take a different tack and consider the evolution of fiscal institutions and changes in the preferences of the central executive. Our reconsideration is prompted by the observation that from and institutional standpoint fiscal centralization long preceded the massive expansion of the welfare state in the twentieth century.