财政支出与社会公平:一个文献综述

Literature Review on Fiscal Expenditure and Social Equity

财政支出和社会公平关系的文献研究有理论的与经验的。理论上的文献多研究财政支出怎样经由卫生、教育对社会公平发生作用,经验上则是经由横截面与时间序列数据探讨财政支出与卫生、教育的回归关系。文章则经由对国外有关文献展开综述,梳理财政支出对社会公平作用的发展演变,以期能够为公共财政和公共产品的理论与实践研究提供一定的新视域。

Literatures on the relationship of fiscal expenditure and social equity include theoretical and empirical ones. Theoretical literatures mainly survey how fiscal expenditure influences social equity through health and education. Empirical literatures research their regression relationships through cross-section and time-series data. The essay analyzes the influence of fiscal expenditure on social equity to provide some helpful references to China＇s public goods theories and public finance research by surveying foreign literatures.