A Study on Tax-Sharing Scheme in Taiwan

• Main Authors: Pei-Fang Chan, 詹佩芳
• Other Authors: Jen-Hui Shu
• Format: Others
• Language: zh-TW
• Published: 2003
• Online Access: http://ndltd.ncl.edu.tw/handle/16007017619393648216

碩士 === 世新大學 === 經濟學研究所(含碩專班) === 91 === The study focuses on examing the incentive effect and distribution effect of amending the Tax for Aid distribution. The results show that under the amending one, the grants to Taipei city and Kaohsiung city are less than they obtain under current one while a few counties, like Taipei county, get more but some poor counties obtain less. The fact that the amending one can not guarantee to fill each local government’s fiscal gap induces local governments to have incentive to reduce expenditures and put more tax effort.