新政治经济学视角下征税能力的决定因素:最新研究进展与文献述评

Latest Development and Literature Review of Fiscal Capacity under the Perspective of New Political Economy

适当的征税能力对经济增长与发展至关重要。本文回顾和梳理了新政治经济学视角下征税能力的决定因素及其形成机制,并进行了总结、评论和指出了未来研究方向。征税能力是一把双刃剑,过强或过弱都不利于经济增长与发展。征税能力本身是由在位政府在不确定性下通过前瞻性投资而形成的,现有文献在新政治经济学视角下确定了几种影响在位政府对征税能力进行投资的重要因素,包括政治不稳定、政治不平等、普惠型公共品的价值、收入不平等、资源禀赋、要素互补性程度、国际贸易以及征税能力成本函数的性质等因素。这些因素对征税能力不但具有直接影响,而且也通过相互作用而产生间接影响。这些研究为解释当今世界的政治经济和制度的跨国差异现象提供了很好的思路,但是有关征税能力的决定仍有许多问题没有解决,它将是现在和未来的一个重要研究领域。

Fiscal capacity is very important to economic growth and development. This paper reviews the litera-ture studying the determination of fiscal capacity. Fiscal capacity can be formed by investment of the incumbent government under uncertainty, and hence there are some factors which determine the incumbent government ’ s investment on fiscal capacity, including political instability, value of inclusive public goods, political inequality, income inequality, endowment of natural resource, degree of production factors’ complementarities, openness and origin of law. The literature provides a good idea and clue for the interpretation of difference in political and economic institutions across countries, but there are still many problems and challenges need to be answered.