摘要
国防领域是财政学研究的重要领域之一。各国学者对国防经费的筹措途径进行了广泛的研究、探讨 ,但尚未形成共识。大卫·李嘉图主张通过征税的方式筹措战争经费 ,反对举债。对于我国来说 ,我们应从我国国情出发 ,既不能照抄照搬大卫·李嘉图的观点 。
The national defence field is one of the most important financial researches.The scholars all over the world explore extensively the way of raising money for war expenditure.But there is no any result yet.Ricardo insists that war expenditure should be got by tax collection.We should proceed from the situation of our country,not copy the idea of Ricardo's but also shouldn't deny his reasonable ones.
出处
《税务与经济》
CSSCI
北大核心
2003年第2期25-27,共3页
Taxation and Economy
关键词
大卫·李嘉图
战费筹措
国防经费
税赋
公债
David Ricardo
measure of war expenditure
taxation
government bond