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平衡预算规则被广泛认为是抑制公共债务膨胀、促进宏观稳定的重要财政工具。公共政策本身存在交易成本,会产生政策扭曲,导致内生经济波动。最近的研究表明,平衡预算规则与其他财政工具的组合将导致多重均衡和内生经济波动,从而有损该规则的宏观稳定性作用。本文分别从要素收入税、消费税、累进收入税、开放经济和财政货币交互模型等多个宏观经济与财政研究视角综述了国外最新的研究进展,这为国内外学者提供一个研究概览和起点。
Balanced budget rules are widely regarded as an important financial tool to curb public debt expansion and promote macro-stability. The existence of transactional costs in public policy itself can create distortions in policies and lead to endogenous economic fluctuations. Recent research shows that the combination of balanced budget rules with other financial instruments will lead to multiple equilibria and endogenous economic fluctuations, thus undermining the macroeconomic stability of the rule. This paper summarizes the latest research progress in foreign countries from the perspective of macroeconomic and fiscal research, such as factor income tax, consumption tax, progressive income tax, open economy and fiscal-currency interaction model, which provide a survey overview and starting point for domestic and foreign scholars.