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。 The Ricardian equivalence theorem involves a series of major theoretical and practical issues, such as the basic relationship between tax revenue and public debt, the choice of fiscal revenue form, the economic behavior of individuals and enterprises in the face of taxes and public debt, and the necessity of the government’s macro-control tools selection. The Ricardian equivalence theorem has drawn the attention of many economists and led to many controversies in theory. At present, this argument still continues.