摘要
本文以欧盟为例,对区域经济一体化条件下高福利支出对财政政策绩效的影响进行了实证分 析,并对日益融入区域经济一体化的中国提出了相应的政策建议。文章选择欧洲经济与货币联盟(EMU) 中五个代表性国家德国、法国、荷兰、比利时、西班牙,对其进行了区域经济一体化条件下国家财政政策 绩效实证分析。分析结果表明,福利支出较高的德国、法国、荷兰三国的财政政策失效,福利支出较低的 西班牙、比利时两国的财政政策有效。文章认为:在区域经济一体化条件下,税收竞争和资本的自由流动 不断加剧,而福利刚性的存在导致福利支出过高的国家在税收竞争中处于劣势,从而造成国家财政政策失 效、经济利益受损。
This paper is taking European Union as example, researches the influence of high welfare expense for financial policy and suggest corresponding policy under the regional condition of economic integration. The article select 5 representative national of Economic & Monetary union ( EMU), including Germany Spain, France, Netherlands. Research shows that under the regional condition of economic integration, taxation competition and capital flow is getting intensify, welfare rigidity causes financial policy to become invalid.
出处
《首都经济贸易大学学报》
2006年第1期39-44,共6页
Journal of Capital University of Economics and Business
关键词
财政政策绩效
福利支出
区域经济一体化
the effect of financial policy
welfare expense
regional economic integration