The thesis uses both the tools of positive and of normative analysis, and draws support from relevant theories, econometrics and game, to analyze the relation of tax and fee between the central and the local governments.

• 本论文采用实证分析和规范分析相结合的方法，并借助计量经济学和博弈论的有关理论分析了中央与地方政府的税收和收费的关系。