6SCHUMPTERJ A. Die Krise des Steuerstaates[J]. Zeit fragen aus dem Gebiet der Soziologi, 1918 (4) : 3 - 74.
7GLYNN J. Public Sector Financial Control and Accounta bility[M]. Oxford: Basil Blackwell. 1987.
8KHAN J. Budgeting Democracy: State Building and Citizenship in America, 1890 -1928[M]. New York: Cornell University Press. 1970.
9MUSGRAVE R A. Theories of Final Crises; An Essay in Fiscal Sociology. In Aaron Henry J. N. Boskin Michael J. eds. The Economics of Taxation [ M]. Washington: The Brookings Institution. 1980.
