“瓦格纳法则”实现方式的国际比较与启示

The Realization Way of Wagner's Law:International Comparison and Inspiration

"瓦格纳法则"的实现是各国政府实现其职能目标的表现。为最大限度实现政府职能目标,各国政府采取财政支出增长在前、财政收入增长在后的非平衡预算实现方式,在政府支出持续增长的同时,宏观税负呈现出不断反复但总体上升的趋势。从发达国家和发展中国家"瓦格纳法则"实现方式和过程看,公共支出不断增长是一个逐步的过程,与一国的经济发展和国民收入是正相关关系。因此,我国政府在实施财政政策时要注意避免过度负债或税负过重对经济发展造成的不利影响。

The realization of Wagner＇ s Law is the manifestation for the government of each country to reach its functional objective. In order to furthest realize government functional goal, the government of each country uses realizing way of imbalanced budget which financial expenditure increases firstly and then financial revenue increases, macro - tax revenue continuously fluctuates but demonstrates the rising trend as a whole while governmental expenditure continues to increase. According to realizing way and process of Wagner＇ s Law in developed and developing countries, the continuous increase of public expenditure is a gradual process and is positively related to economic development and national income of a country. Thus, Chinese Government should pay attention to adverse influence of excessive debt or tax on economic development when implementing financial policies.