摘要
詹姆斯·布坎南的著作《公共债务的公共原则》最广为人知的观点是公共债务使公共活动的成本从当下转移到未来公民身上。这种观点与社会是由独立个体组成的观点相反,社会是由独立个体组成的观点是把一代人看作一个整体和一个行为主体,是研究以代表性主体、社会化个体为代表的宏观经济理论家所持的观点,与布坎南本人的《选择与成本》以及其他专著的论述相左。对布坎南的观点进行理性的思考和解读,通过比对布坎南1958和1969年的专著和研究,认为其保持了高度的连贯性和合理性,即成本转移只能在个体间而不能在不同代际间进行。认为基于宏观经济理论的公共债务和基于公共财政的公共债务具有显著区别。很多经济学家认为《公共债务的公共原则》是宏观经济学著作,而实际上应该归于公共财政和公共经济学范畴。
The most well-known view in James Buchanan’s Public Principles of Public Debt is that public debt shifts the cost of public activities from the present to future citizens.This view is contrary to the view that society is composed of independent individuals,which regards a generation as a whole and a behavioral subject.This view is held by macro-economic theorists who study representative subjects and socialized individuals,which is contrary to Buchanan’s view in his Cost and Choice and other monographs.This essay attempts a rational examination and reflection on Buchanan's views.By comparing Buchanan's monographs and studies in 1958 and 1969,this paper holds that Buchanan maintains a high degree of coherence and rationality,that is,cost transfer can only be carried out among individuals,not between different generations.It is concluded that there is a significant difference between public debt based on macroeconomic theory and public finance.Many economists consider Public Principles of Public Debt to be a macro-economic work,but it should actually fall under the category of public finance and public economics.
作者
徐铖
XU Cheng(Tax Cadre College of the State Administration of Taxation, Yangzhou 225007, China)
出处
《山东商业职业技术学院学报》
2022年第1期24-28,共5页
Journal of Shandong Institute of Commerce and Technology
关键词
公共债务的公共原则
公共债务负担
斜入射
Public Principles of Public Debt
burden of public debt
oblique incidence