新财政联邦主义理论评述

An Overview of Researches on the New Fiscal Federalism

20世纪90年代以来,财政联邦主义的分析方法出现向信息经济学和政治经济学的转变,这一新的理论学派是目前公共财政理论发展的前沿领域。本文评述了新财政联邦主义关于共同财政与预算软约束、财政激励与转移支付、经济冲击与政府间互保、财政制度与财政绩效等方面的最新研究进展。

Since 1990s, the theory base of fiscal federalism is changed to the information and political economics. This new researching trend is the frontier of fiscal federalism and called new fiscal federalism. This paper reviews the important contents of the theory, such as fiscal commons and soft fiscal constraints, fiscal incentives and transfers, economic shock and government inter-insurance, fiscal institutions and fiscal performances.