二十一世纪的财政联邦主义
Fiscal Federalism in the Twenty-First Century
Annual Review of Economics · 2024 · [{"name": "David R. Agrawal", "affiliation": ["Ifo Institute for Economic Research", "University of Kentucky"]}, {"name": "Jan K. Brueckner", "affiliation": ["Ifo Institute for Economic Research", "University of California, Irvine"]}, {"name": "Marius Brülhart", "affiliation": ["Centre for Economic Policy Research", "University of Lausanne"]}]
中文摘要
财政联邦主义关注不同层级政府之间政策职责的划分。当前许多经济与政策发展——例如全球化、环境危机与日益加剧的不平等——看似不利于财政联邦主义，然而各国却在进一步推进其财政体系的分权。我们概述了财政分权、财政竞争、财政外部性与政府间转移支付的效率与公平两个方面。本综述向读者介绍支持或反对联邦制结构的理论依据，并讨论联邦主义如何与经济学中的经典问题相关联：外部性、不平等、溢出效应、信息以及政治经济学的若干方面。我们的综述兼顾理论与实证，同时关注不同国家（既包括发展中国家也包括发达国家）联邦体系的多样性。最后，我们讨论财政联邦主义如何受到经济、技术与环境变化的塑造，并探讨全球化、两极分化与全球危机对联邦体系未来的影响。
Abstract
Fiscal federalism concerns the division of policy responsibilities among different levels of government. Many current economic and policy developments, such as globalization, environmental crises, and rising inequality, may not appear to be favorable to fiscal federalism, yet countries are further decentralizing their fiscal systems. We summarize the efficiency and equity aspects of fiscal decentralization, fiscal competition, fiscal externalities, and intergovernmental grants. The review introduces readers to theoretical reasons for/against a federalist structure. We discuss how federalism relates to classic problems in economics: externalities, inequality, spillovers, information, and aspects of political economy. Our review integrates both theory and empirics, while also focusing on the variety of federal systems in different countries, both developing and developed. We conclude by discussing how fiscal federalism is being shaped by economic, technological, and environmental changes, while discussing the effects of globalization, polarization, and global crises on the future of federal systems.