分税制下地方政府的税收行为□朱江涛在税收分配活动中，地方政府是一个十分重要的主体，其行为不仅直接关系到税收分配的效果，而且对经济发展产生深远的影响。加强对地方政府税收行为尤其是在分税制下所体现的新的特征的研究和探讨，不仅有助于税收理论的丰富和发展，而... Local Government’s Taxation Behavior under the Tax Sharing System □ Zhu Jiangtao Local government is a very important subject in taxation distribution activities. Its behavior not only has a direct bearing on the effect of taxation distribution, but also has a profound impact on economic development. To strengthen research and discussion on the new features reflected by the tax behaviors of local governments, especially under the tax-sharing system, not only contributes to the enrichment and development of taxation theories, but also ...