赤字财政、公债货币化与税收国家的危机

凯恩斯革命颠覆了平衡预算的古典财政原则，而代之以倾向于赤字扩张的功能财政，功能财政下产生的预算赤字实际上是借助公债货币化来弥补的，由此，铸币税、通货膨胀税在国家财政收入中扮演着越来越重要的角色，并深刻地引发了税收国家的危机。本文从财政社会学的视角探讨了这一理路发展，并从财政立宪和货币立宪的角度审视了现代国家的建构问题。

On Deficit Financing,Monetization of Government Bonds and The Crisis of the Tax State

The Keynesian revolution overthrew the classic finance rule of balanced budget and replaced it with functional finance. As the deficit under functional finance was mainly balanced through monetization of government bonds, seigniorage and inflation tax have played more and more important roles in fiscal revenue, and have triggered the crisis of the tax state. The thesis explores these changes in the perspective of fiscal sociology, and analyses the modern state construction problems about finance and money constitution.