SOCIAL ACCOUNTING AND THE PUBLIC SECTOR*
扩展了综合净国民产品福利等价理论，考虑公共品提供、再分配政策及联邦式决策结构对福利测量的影响，适合研究公共部门核算与福利的学者。
This article contributes to the theory of social accounting. As such, it tries to extend earlier literature on the welfare equivalence of the comprehensive net national product in two main directions, both of which refer to the public sector. One is by considering welfare measurement problems associated with public good provision and redistributive policy, respectively, when the public revenues are raised by distortionary taxes. The other is by addressing the consequences of a “federation‐like” decision structure, where independent tax and expenditure decisions are made both by the central government and by lower level governments.