文春博士，1968年3月生于天津静海。现在为中国人民大学财政金融学院副教授、财政系副主任，中国人民大学财政金融政策研究中心《公共经济学评论》执行主编，中国国际税收研究会会员。张文春博士的研究领域是财税理论与实践，特别是国际税收和政府间财政关系。张文春博士认为在 Dr. Wen Chun, born in March 1968 in Tianjin Jinghai. Currently, he is an associate professor at the School of Finance of Renmin University of China, deputy director of the Department of Finance, executive editor of “Public Economics Review” of the Center for Financial Policy Research of Renmin University of China, and a member of China International Taxation Research Association. Dr. Zhang Wenchun’s research field is finance and tax theory and practice, especially the international tax revenue and intergovernmental financial relations. Dr. Zhang Wenchun think