Abstract: Ricardian Equivalence Theorem involves a series of important theoretical and practical issues such as basic relation of tax and government bonds,chosen form of financial income, economic behaviors of individuals and enterprises concerning taxation and government bonds,and necessity of selecting the tool of macro adjustment and monitoring on the part of the government as well. So,it has drawn the attention of may economists and led to many theoretical controversies. The author predicts that these controversies are likely to continue.

Key words: Ricardian Equivalence Theorem, controversy, empirical analysis

摘要： 李嘉图等价定理涉及到税收与公债的基本关系、财政收入形式的选择、个人与企业在税收与公债面前的经济行为,以及政府宏观调控工具选择的必要性等一系列重大理论与实际问题,所以李嘉图等价定理受到许多经济学家的重视,并引出理论上的许多争论,目前这种争论仍有继续下去的趋势。

关键词: 李嘉图等价定理, 争论, 实证分析