分工视角下的公共支出及其功能的实现

在分工的视角下,公共支出具有改进交易效率、提高生产效率和直接提升福利水平这三个方面的功能。本文通过建立新兴古典经济学模型并使用超边际分析发现:在不考虑税收与公共支出的差别时,公共支出在上述三个方面的作用力大小决定了最优的分工结构和最优税率,人们会基于政府设定的税率选择特定的分工结构以尽可能地提高效用水平,于是政府的工作目标即是以合理的公共支出规模和结构来引导最优分工结构的实现。

Public Expenditure and its Functions in View of Division of Labor

In considering view of division of labor,the paper studies the public expenditure's functions in improving transaction efficiency,labor efficiency and the level of welfare.Some results are found after the inframarginal analysis based on the framework of new classical economics: without considering the differences between the public expenditure and the tax,the extent of the public expenditure's three functions decides the optimal level of the division of labor and the optimal tax rate.People will choose the level of the division of labor to maximize the utility in a tax system which is fixed by the government.So it's very important for the government to realize the optimal division of labor by using the fiscal policies.