公共支出受益归宿与收入再分配效应研究动态

Research Trends of Benefit Incidence and Income Redistribution Effect of Public Expenditure

近年来,世界各国越来越依赖于公共支出调节收入差距,"到底谁从公共支出增长中受益"这一问题,日益成为财政领域的研究热点,受到了广泛的关注。本文对当前国际上公共支出受益归宿与收入再分配研究领域的文献进行了总结和梳理,对该领域的研究方法进行了分类介绍,并对各类方法的优缺点进行了分析和点评,文章最后介绍了公共支出受益归宿与收入再分配效应最新的研究动态,着重介绍了基于一般均衡理论下的宏观-微观结合模型近年来的新发展。本文对这一领域的研究思路、研究方法的系统性介绍,对于处在转型发展时期的中国,具有较强的理论和现实意义。

In recent years, countries in the world have increasingly relied on public spending to adjust the income gap. The topic about who benefited from the growth of public expenditure has increasingly become the focus of research in the financial field and has received extensive research and attention. This paper reviews the literature of the benefit incidence and the income redistribution of public expenditure in the world, introduces and analyzes the different categories of methods. At the end of the article, the latest research trends in this field are introduced. We focus on the recent development of the macro - micro model based on the general equilibrium theory. The analyses and evaluation in this paper have a great theoretical and practical significance for China in its period of transition and development.