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新动态公共财政理论新进展 被引量:3

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摘要 从静态公共财政中的最优税收、Mirrlees问题出发,对比完备市场以及不完备市场下具有特定冲击的最优税收问题,本文探析了"新动态公共财政"的研究现状、未来发展,较为详细地回顾了近几年来这一领域中非常重要的文献。本文旨在通过梳理"动态财政理论",特别是其中的新动态公共财政这一重大理论突破的发展脉络和内在演化逻辑,为国内学者研究不完备市场下的动态最优财政政策、最优税收机制设计提供一些线索。
作者 朱军
机构地区 南京财经大学
出处 《经济学动态》 CSSCI 北大核心 2010年第10期92-96,共5页 Economic Perspectives
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参考文献37

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