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公共产品供给受到财政能力、政府供给意愿以及社会需求等多方面因素的综合影响。理论模型显示,在信息不对称下,赤字幻觉、预期幻觉和税制复杂性的存在会增加公共产品供给。运用中国2004-2013年省级面板数据进行的实证分析发现,赤字幻觉和预期幻觉确实对公共产品供给水平的提高起到了促进作用,而税制复杂性的增加反而会降低公共产品供给水平。通过提供财政收支信息、提高纳税人教育程度等可以有助于减少财政幻觉对公共产品需求支出的非理性影响。
The supply of public goods is affected by various factors such as financial capability, willingness to supply the government and social needs. Theoretical models show that under asymmetric information, the existence of deficit hallucinations, anticipatory hallucinations and tax complications can increase the supply of public goods. Empirical analysis using China’s provincial panel data from 2004 to 2013 found that the deficit hallucinations and the expected hallucinations did indeed promote the improvement of the supply of public products, while the increase of the complexity of the tax system actually reduced the supply of public goods. By providing information on fiscal revenue and expenditure, raising the level of education for taxpayers, etc., can help to reduce the irrational impact of fiscal hallucinations on spending on public goods.