Economic Theory and Business Management ›› 2014, Vol. 34 ›› Issue (2): 70-77.
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YANG Dan-Ni
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杨丹妮
作者简介:
基金资助:
国家哲学社会科学基金青年项目(11CJL033);教育部人文社会科学青年基金项目(11YJC790230)
Abstract: The conflict between financial expenditure increase and the growth of goods or services provided by the government for residents becomes more and more standing out. This paper points out the root of all problems is that the government financing channels is irrelevant with the characteristics of goods or services provided by government. The government financing channel should vary on the nature of goods or services. Otherwise, the government will provide goods or services with inefficiencies and inequalities. Based on the benefitreceived principle, the generalized preference goods should be financed by the general tax, and the special preference goods should be financed by fees.
Key words: generalized preference goods , special preference goods , benefit-received principle , government financing channels
摘要: 我国财政支出增长与居民享有的政府提供的物品或服务之间,未能实现共生式发展的矛盾越来越突出。本文认为根源在于政府筹资方式与政府提供的物品或服务的性质不相称。政府提供的物品或服务性质不同,理应采用不同的筹资方式,否则会引起政府提供的物品或服务过多或过少,缺乏效率与公平。具体来说,普惠型物品应该采用一般税筹资,而特惠型物品应该采用收费筹资。
关键词: 普惠型物品 , 特惠型物品 , 受益原则 , 政府筹资方式
YANG Dan-Ni. GOVERNMENT FINANCING CHANNELS ON GENERALIZED PREFERENCE GOODS AND SPECIAL PREFERENCE GOODS[J]. Economic Theory and Business Management, 2014, 34(2): 70-77.
杨丹妮. 基于普惠型与特惠型物品分类的 政府筹资方式选择[J]. 经济理论与经济管理, 2014, 34(2): 70-77.
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http://jjll.ruc.edu.cn/EN/Y2014/V34/I2/70