全球公共财政学:理论与框架

Global Public Finance:Theory and Framework

传统公共财政学以国家或地区为研究对象,难以响应全球化浪潮下人类发展面临的新命题,全球公共财政学从全球视角分析全球财政问题弥补了传统财政学研究的缺憾。本文首先回顾了财政学从传统的国家公共财政学到全球公共财政学的发展脉络,再基于世界主义哲学和开放经济的财政理论,尝试构建全球公共财政学的哲学和经济学基础,并进一步从全球公共物品供给与融资、全球税、国际税收竞争与合作以及全球不平等四个方面构建全球公共财政学的研究框架,最后探讨全球公共财政学对大国财政建设的启示,在人类命运共同体视域下,构建主权相容的全球公共财政体系以摆脱当前全球治理的窠臼。

Traditional public finance takes countries or regions as the research unit.And it is unable to provide wisdom for the new condition under globalization.Global public finance is based on the global level and makes up for the gap in research perspective.This article firstly reviews the development from national public finance to global public finance,then tries to build the theoretical basis of global public finance based on cosmopolitan philosophy and open economy fiscal theory,and further constructs the framework for global public finance from four aspects:global public goods,global taxes,international tax competition and cooperation and global inequality.Finally,we discuss the enlightenment of global public finance for the construction of financial system,and suppose that the sovereign-compatible global public finance framework is an inevitable choice for us in the process of building the community of shared future for mankind.