赤字財政與貨幣立憲－－財政社會學視角下的現代國家建構問題

On Deficit Financing and Money Constitution—The Modern State Construction Problems from the View Point of Fiscal Sociology

凱恩斯革命顛覆了平衡預算的古典財政原則，而代之以傾向於赤字擴張的功能財政，功能財政下產生的預算赤字實際上是借助公債貨幣化來彌補的，由此，鑄幣稅、通貨膨脹稅在國家財政收入中扮演著越來越重要的角色，並深刻地引發了稅收國家的危機。本文從財政社會學的視角探討了這一理路發展，並從財政立憲和貨幣立憲的角度審視了現代國家的建構問題。

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.