西方财政学的发展轨迹与研究方法探析(1)

20112JOURNALOFRENMINUNIVERSITYOFCHINANo22011[]国家自然科学基金项目(71003014);教育部人文社科研究项目(09YJC790027);辽宁省高等学校优秀人才支持计划项目(WR201004);辽宁省教育厅人文社科项目(W2010135);辽宁省社科规划基金重点项目(L10AJY002)!∀,(AdolphWagner)1872!∀#:!∀,20,,,2000,(JeanBaptiseSay)(DavidRicardo)(JohnStuartMill)∃,,,,,:!∀,!∀(),2004(6)[]亚当斯密有关公共收支的理论和思想为财政学搭建了基本框架在此基础上,新古典财政学采用边际分析方法解释了政府干预经济的行为并对公共产品的提供问题进行了探索进入黄金时期后,财政学更加重视预算活动对经济运行产生的影响,而不仅局限于对税收征收规则和税收管理问题的描述随着研究领域的拓展与深化,财政学逐步由主要采用理论归纳的方法转变为更多地运用数理和计量工具进行经验性研究西方财政学的发展历史,尤其是近半个多世纪以来的研究成果表明,对政策效应的实证分析福利经济学及公共选择成为财政学领域占主导地位的分析方法[]财政学;历史演进;研究方法[]谷成:经济学博士,东北财经大学财政税务学院教授,中国税务学会学术委员,加拿大卡尔顿大学公共政策与管理学院博士后研究人员(辽宁大连116025):(AdamSmith)!∀(!∀)%&,,,,,,,%&,#,∃∋92∋,,,1970,,1890,(AlfredMarshall)!∀,,,%&,,,,(ArthurC.Pigou),,,#,,,,,[1],∃,,,,,,,,,,,,(,,,,,(),:2050,(PaulSamuelson),,,[2],(GeoffreyBrennan),(RichardAMusgrave)(JamesM.Buchanan)(2050∋93∋#∃(,(JohnMaynardKeynes),(),(MaffeoPantaleon)(UgoMazzola)(AntonioDeWitiDeMarco)(EmilSax);(KnutWicksell)(ErikLindahl):!20∀,!∀(),2000(3),,,-,,),,,,,[3],,,,,,(CharlesM.Tiebout),1956,,,,[4],,,,,,[5],GeoffreyBrennan.%PublicEconomics:WhereAreWeNow?&.InternationalTaxandPublicFinance,1994(1):183-188.1959,!:∀,,,,,,,,(RobertM.Haig)(HenryC.Simons),,,,,2050,;,∋∋∋,1951,(KennethJ.Arrow),,,,,[6](P74-75)(GordonTullock),,,[7],,,,∋94∋:,,,1971,(JamesA.MirrleesandPeterA.Diamond),,[8],(Ramsey)1927∋∋∋,,,[9],(W.C.CorlettandD.C.Hague),,[10],,[11],[12](NicholasStern)1976,[13],,(WallaceE.Oates)1972%&:,,,[14](P143),,,(BarryR.Weingast)(R.I.Mckinnon)(Roland)[15],,,,,,,,,,,,,,,,,(ArnoldC.Harberger)[16],∋95∋,%&%&,,(),,,,,,,[17][18]2050,,,,,,,,,,,,,206070,,,,,70[19],,,,,,(),,,:???,,,,,(),(),,,,∋96∋,,,,,,,,,,,,,,,,,,,,%&:,,;,,,,,,,,,,,,,,,(),2070,,70,,,,(),,,,,(AngusDeaton),[20],,?,∋∋∋,,∋97∋,,,∋∋∋,IMF,(),,,,,(PeterHammond),[21],,,-,()1896,,[22],,,,,,[23],,,,(),,,∋∋∋,,,,,(),[24],,,,(Wittman),,[25],∋98∋,,,,,,,,,,,,,,,,,,,,[1]RichardA.Musgrave.%PublicFinanceandThreeBranchModel&.JournalofEconomicsandFinance,2008,32(4):334-339.[2]PaulA.Samuelson.%ThePureTheoryofPublicExpenditure&.TheReviewofEconomicsandStatistics,1954,36(4):387-389.[3]PaulA.Samuelson.%DiagrammaticExpositionofaTheoryofPublicExpenditure&.TheReviewofEconomicsandStatistics,1955,37(4):350-356.[4]CharlesM.Tiebout.%APureTheoryofLocalExpenditures&.TheJournalofPoliticalEconomy,1956,64(5):416-424.[5]GeorgeR.Zodrow.%ReflectionontheNewViewandtheBenefitViewofthePropertyTax&.inWallaceE.Otates(ed.).PropertyTaxationandLocalGovernmentFinance.Cambridge,MA:LincolnInstituteofLandPolicy,2001:80-111.[6]:!:∀,,,2005[7][21]JamesM.BuchananandGordonTullock.TheCalculusofConsent.AnnArbor:UniversityofMichiganPress,1962.[8]JamesA.MirrleesandPeterA.Diamond.%OptimalTaxationandPublicProduction&.AmericanEconomicReview,1971,61:261-278.[9]FrankP.Ramsey.%AContributiontotheTheoryofTaxation&.TheEconomicJournal,1927,37(145):47-61.[10]W.C.CorlettandD.C.Hague.%ComplementarityandtheExcessBurdenofTaxation&.ReviewofEconomicStudies,1953,21(1):21-30.[11]JamesA.Mirrlees.%AnExplorationintheTheoryofOptimalIncomeTaxation&.ReviewofEconomicStudies,1971,38(114):175-208.[12]DavidE.Wildasin.JamesA.MirrleesandWilliamVickrey.%TheNobelLaureatesandTheirContributionstoPublicEconomics&.InternationalTaxandPublicFinance,1998,5:63-66.[13]NicholasStern.%OnSpecificationofModelsoftheOptimalIncomeTax&.JournalofPublicEconomics,1976,6:123-162.∋99∋[14]WallaceE.Oates.FiscalFederalism.NewYork:HarcourtBraceJovanovich,1972.[15]QianYingyiandBarryR.Weingast.%FederalismasaCommitmenttoPreservingMarketIncentives&.JournalofEconomicPerspectives,1997,11(4):8392;R.I.Mckinnon.%MarketpreservingFiscalFederalismintheAmericanMonetaryUnion&.in:MarioBlejerandTeresaTerMinassian.MacroeconomicDimensionsofPublicFinance:EssaysinHonorofVitoTansi.London:Routledge,1997.7393;QianYingyiandRoland.%FederalismandtheSoftBudgetConstraint&.AmericanEconomicReview,1998,88(5):11431162.[16]ArnoldC.Harberger.%TheIncidenceoftheCorporationIncomeTax&.JournalofPoliticalEconomy,1962,70(3):215-240.[17]MartinFeldstein.%TheTransformationofPublicEconomicsResearch:1970∋2000&.JournalofPublicEconomics,2002,3:319-326.[18]GeoffreyBrennan.%PublicEconomics:WhereAreWeNow?&.InternationalTaxandPublicFinance,1994,1:183-188.[19]JeanJacquesLaffont.%PublicEconomics:Yesterday,TodayandTomorrow&.JournalofPublicEconomics,2002,86(3):327-334.[20]NicholasStern.%OnSpecificationofModelsoftheOptimalIncomeTax&.JournalofPublicEconomics,1976,6:123162;AugusDeaton.%EconometricIssuesforTaxDesigninDevelopingCountries&.in:DavidM.NewberyandNicholasH.Stem.TheoryofTaxationforDevelopingCountries.Oxford:OxfordUniversityPress,1987.92113.[21]PeterHammond.%StraightforwardIncentiveCompatibilityinLargeEconomies&.ReviewofEconomicStudies,1979,46:263-282.[22]KnutWicksell.%NewPrincipleofJustTaxation?&inR.A.MusgraveandA.T.Peacock(ed.).ClassicsintheTheoryofPublicFinance.London:MacMillan,1958:72-118.[23]GeorgeStigler.%TheTheoryofEconomicRegulation&.BellJournalofEconomicsandManagementScience,1971,2:3-21.[24]DonaldWittman.%WhyDemocraciesProduceEfficientResults&.JournalofPoliticalEconomy,1991,97:1395-1426.EvolutionPathandStudyApproachesof