一、文献综述1882年,德国经济学家阿道夫·瓦格纳(Adolf Wagner)通过对19世纪的许多欧洲国家、日本和美国的公共支出增长情况的考察,提出了“公共支出不断增长”的瓦格纳法则。(一)瓦格纳财政的普遍性。瓦格纳(1883)通过对美日和欧洲国家财政支出的统计数据观察,提出了公共支出的瓦格纳法则。瓦格纳法则得到了先期经济学的认同,早期的实证研究证明公共 I. Literature Review In 1882, Adolf Wagner, a German economist, put forward “Wagner’s Growing Public Expenditure” by examining the growth of public expenditure in many European countries in the 19th century, Japan and the United States law. (A) Wagoner’s financial universality. Wagner (1883) put forward the Wagner’s law of public expenditure by observing the statistical data of the fiscal expenditures of the United States, Japan and European countries. Wagner’s Law has been approved by the previous economics, early empirical studies prove that public