國家財政紀律法制立法的法律經濟分析—以凱因斯經濟學派為核心

Economic analysis of legislation of National Fiscal Discipline Law—On the basis of Keynesian economics

陳建佑(Chien—Yu Chen)

指導教授 ： 黃銘傑

國立臺灣大學/法律學院/科際整合法律學研究所/碩士(2016年)

https://doi.org/10.6342/NTU201600524

摘要

本文主要透過法律經濟學方法探討國家財政紀律法草案的架構性問題，亦即本文並不重點探討國家財政紀律法草案的純粹法解釋學以及相關司法院大法官解釋的彙整，而本文的重點在於針砭國家財政紀律法草案的背後經濟學架構，並從後凱因斯經濟學派的觀點提出更為妥當的國家財政均衡法的立法框架。

本文主要的法律議題分成兩層次：第一個層次主要探討現行的預算法與公共債務法為何缺乏明確的法律規範，亦即所謂的不確定法律概念，並且衍生出是否應制定國家財政紀律法的法律問題；第二個層次主要探討若須制定國家財政紀律法，則現行的國家財政紀律法草案的架構是否為適當者？進一步而言，本文的主要方法論係從總體經濟學理論分析現行的國家財政紀律法草案的架構有何缺陷，即現行財政法制的經濟思想僅狹隘地以古典經濟學為圭臬，卻未能指出為何應以古典經濟學為立法的經濟哲學基礎。

然而，本文不僅批判國家財政紀律法草案，亦主張應制定國家財政均衡法，且本文主張唯有國家財政均衡法方為最適當的財政基本法制。國家財政均衡法的基礎經濟理論係以L.Randall Wray與Hyman P.Minsky為核心，即本文將提出政府應保證勞動市場的充分就業狀態(ELR計畫)，藉以減緩全球化社會之貧富懸殊或金融危機等資本主義危機，以實質落實憲法上的社會安全之基本國策方針，最終經濟體系得以穩定均衡，人民得以安居樂業

關鍵字

財政紀律法 ； 後凱因斯經濟學派 ； 財政均衡法 ； ELR計畫 ； 社會安全

並列摘要

This essay raises the fundamental question about the draft version of National Fiscal Discipline Law through the method of economic analysis of law --that is to say, this research mainly focuses on the argument over the underlying essence of economic theory of draft version of National Fiscal Discipline Law, not on legal hermeneutics and Interpretation of Justices of the Constitutional Court --and claims that the National Fiscal Equilibrium Law should be legislated on the basis of Post-Keynesian economics.

This research has two levels of legal issues: It is the first-level that examines the present Budge Law and Public Debt Law why the legal norms are uncertain--that is, the so-called indefinite legal concepts--and extends the legal issue concerning whether the National Fiscal Discipline Law should be legislated. It is the second-level that queries whether the framework of the present draft version of National Fiscal Discipline Law is proper if the National Fiscal Discipline Law needs to be enacted. Futhermore, the main methodology based on macroeconomic theory is an analytical approach to explain what the disadvantages of the present draft version of National Fiscal Discipline Law are. That is, the present public finance laws is, narrowly, on the basis of the criterion of classical economics; but there is a lack of reasons why they must be based on classical economics.

However, this paper is not only a critique of the draft version of National Fiscal Discipline Law but an enactment of the National Fiscal Equilibrium Law which is the optimal Public Finance Basic Law. The crucial foundation stones of the National Fiscal Equilibrium Law are the economic theories of L.Randall Wray and Hyman P.Minsky. That is to say, it’s asserted that the government must create full employment through an Employer of Last Resort program (ELR) in order to mitigate the general crisis of capitalism(for example, the gap between rich and poor or financial crisis in a global society) and put the constitutional national social security policy into real practice. Ultimately, the steady economic system will come true, and peace will reign in the country and people will live in peace and plenty.

並列關鍵字

National Fiscal Discipline Law ； Post-Keynesian economics ； National Fiscal Equilibrium Law ； Employer of Last Resort program (ELR) ； Social Security

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