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本文在Barro(1990)的经典框架里,考察了公共支出外生和内生两种决定机制下,分散均衡路径所包含的不同扭曲以及相应的纠正扭曲的方案。与Barro结论不同的是所发现的在公共支出绝对规模外生决定机制下,收入税将导致扭曲,通过将收入税转变为总额税可以纠正扭曲。在公共支出内生决定机制下,私人企业的生产决策而非收入税导致了扭曲,政府可以通过对私人企业进行补贴来纠正扭曲;一般而言,实行总额税并不能纠正扭曲。
In the classical framework of Barro (1990), this paper examines the different distortions involved in the decentralized equilibrium path under the exogenous and endogenous public spending mechanisms, and the corresponding solutions for correcting the distortions. The difference with Barro’s conclusion is that under the exogenous decision-making mechanism of absolute spending on public expenditure, the income tax will lead to distortions and the distortion can be corrected by turning the income tax into a total tax. Under the public expenditure endogenous decision-making mechanism, private-sector production decisions rather than income tax distort the economy, and the government can correct the distortions by subsidizing the private sector; in general, the introduction of gross taxes does not correct the distortions.