布坎南财政立宪思想研究

Study of Buchanan’s Ideas of Financial Constitutionalism

20世纪30年代以来,西方政府财政危机加剧。有鉴于各国政府公共财政赤字没有受到有效约束,布坎南认为财政立宪十分迫切。其财政立宪思想包括宪法对财政收入(征税权)的限制、宪法对财政支出(分配权)的限制、宪法对货币发行权的限制、宪法对政府举债权的限制等。

Since the 1930s,the financial crisis of western governments has deteriorated.Given the lack of efifective constraints on government deficits,Buchanan argues that financial constitutionalism is pressing,his thoughts on which include the limitation of the constitution on fiscal revenue(right to tax),the limitation of the constitution on fiscal expenditure(right to distribute),the limitation of the constitution on the right to issue currency,and the limitation of the constitution on the right of the government to issue debts.