Local government fiscal competition includes expenditure competition and tax competition, whose theoretical basis is fiscal decentralization theory.

地方财政竞争包括支出竞争和税收竞争，其理论基础是财政分权理论。

youdao

The public choice theory, the economical responsibility theory and new public management theory guiding by outputs are the theoretical basis of educational expenditure performance assessment.

公共选择理论、受托经济责任理论和以产出为导向的新公共管理理论是对财政教育支出进行绩效评价的理论基础。

youdao

Furthermore, when the expenditure produced by the submission of new evidence fulfils some conditions, litigants should share the reasonable expenditure on the basis of equity principle.

此外，由于提交新的证据而产生的合理费用，要根据公平原则，在符合一定条件时，由当事人分担。

youdao

The study finds that on the basis of real time rules, expenditure and debt ratios in 2009 for the euro area aggregate would not have been much different with neutral expenditure policies than actually experienced.

FORBES: Stunning Revelation: ECB Says Smaller Government More Efficient