摘要
研究公债的经济影响时 ,人们常以“李嘉图等价定理”作为分析问题的出发点。然而 ,所谓“李嘉图等价定理”是对李嘉图公债理论的一种误解。澄清这一定理 ,正确理解李嘉图的公债理论 ,对于研究政府举债与征税的关系及两者对经济的影响,对于研究政府财政政策的选择等现实财政问题都具有重要意义。
When We Study the Impact of Premium Bonds upon Economy,We often Take “David Ricardo′s Equal Value Theorem”as the Point of Departure for Analysing the Above Problems.However,So Called'David Ricardo′s Equal Value Theorem'Is A Misunderstanding of the Theory of David Ricardo′s Primium Bonds.Clarify the Theory,to Understand the Premium Bonds Theory of David Ricardo Correctly,so as to Study the Relationship between Issuing Premium Bonds and levying Taxes by the Government and the Impact of Both Behaviour upon Economy and Study the Real Financial Problems such as the Choice of Government Financial Policy all Have Significance for Solving Economic Problems.
出处
《山西财经大学学报》
北大核心
2000年第1期13-15,共3页
Journal of Shanxi University of Finance and Economics
关键词
公债
税收
债务依存度
李嘉图等价定理
财政
Premium Bonds Taxation Degree of Dependence of Liabilities Income Can Be Budgeted