标题： 普遍化与财政能力的起源 显示英文标题

标题： Universalization and the Origins of Fiscal Capacity

摘要： 本文提出了一种基于普遍化推理的税收合规性和财政能力模型。 公民通过想象一个所有人都以类似方式行动的世界，部分内化隐瞒的后果，将其合规决策与公共支出的感知效果联系起来。 一个自私的精英阶层在公共产品和私人收益之间进行选择，将合规性视为既定条件。 在均衡状态下，公民的道德内化扩大了可行的税收基础，并促使精英将资源分配转向提供而非攫取。 当公共支出的价值不确定时，道德能够实现可信的改革：高价值的精英可以通过提供来表明自己的类型，促使公民提高合规性，并在同期内提高财政能力。 因此，分析确定了一条道德渠道，使国家即使在弱制度下也可能摆脱低能力陷阱。 显示英文摘要

摘要： This paper proposes a model of tax compliance and fiscal capacity grounded in universalization reasoning. Citizens partially internalize the consequences of concealment by imagining a world in which everyone acted similarly, linking their compliance decisions to the perceived effectiveness of public spending. A selfish elite chooses between public goods and private rents, taking compliance as given. In equilibrium, citizens' moral internalization expands the feasible tax base and induces elites to allocate resources toward provision rather than appropriation. When the value of public spending is uncertain, morality enables credible reform: high-value elites can signal their type through provision, prompting citizens to increase compliance and raising fiscal capacity within the same period. The analysis thus identifies a moral channel through which states may escape low-capacity traps even under weak institutions.