论二战时期英国的战时财政政策

发布时间：2018-05-26 21:50

本文选题：英国 + 第二次世界大战　；参考：《湖南师范大学》2009年硕士论文

【摘要】： 本文拟就第二次世界大战时英国的战时财政政策作一综合考察和分析,全文分为四部分。第一部分简要介绍了二战之前,英国财政政策理论的发展变化,重点在于评析凯恩斯的财政政策思想对英国战时财政政策的影响。第二部分意在从税收、借贷、租借法等方面来探究英国战时财政收入。税收是英国战时财政收入的主要来源之一。政府通过提高税率,一方面增加了财政收入,另一方面则对通货膨胀起了一定的制约作用。然而,政府仅靠税收的收入是无法完全弥补战争努力所需的巨额资金的缺口,因此,政府在战争期间通过发行国债,筹集到大量的资金。第三部分则是主要从军事支出和转移性支付两方面入手,具体分析研究了英国战时的财政支出情况。第四部分探讨了战争努力与通货膨胀之间的关系,并分析了价格控制和配给制在遏制通货膨胀中所起的作用,然后从这一角度来分析它们对战时财政政策的具体影响。
[Abstract]:This paper makes a comprehensive investigation and analysis of Britain's wartime fiscal policy during World War II, which is divided into four parts. The first part briefly introduces the development and changes of British fiscal policy theory before World War II, with emphasis on the impact of Keynes's fiscal policy thought on British wartime fiscal policy. The second part is intended to explore British wartime revenue from tax, borrowing, leasing and other aspects. Tax revenue was one of the main sources of British wartime revenue. By raising tax rates, the government has increased revenue on the one hand and restrained inflation on the other. However, the tax revenue alone is not enough to make up for the huge gap in the war effort, so the government raised a lot of money by issuing government bonds during the war. The third part is mainly from two aspects of military expenditure and transfer payment, the specific analysis of the British wartime financial expenditure. The fourth part discusses the relationship between war efforts and inflation, and analyzes the role of price control and rationing in containing inflation, and then analyzes their specific impact on wartime fiscal policy from this point of view.
【学位授予单位】：湖南师范大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F815.61;K561

【引证文献】