Fiscal Structures and Economic Development at the Local Level in Taiwan
博士 === 國立政治大學 === 地政研究所 === 95 === Local governments faced severe fiscal imbalance problems for a long time, caused in part by long-term structural imbalances between their spending and revenue requirements. May be financial structural has positive consequences on local economic development. The...
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| Format: | Others |
| Language: | zh-TW |
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2007
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| Online Access: | http://ndltd.ncl.edu.tw/handle/27260142198000920781 |
| Summary: | 博士 === 國立政治大學 === 地政研究所 === 95 === Local governments faced severe fiscal imbalance problems for a long time, caused in part by long-term structural imbalances between their spending and revenue requirements. May be financial structural has positive consequences on local economic development. The article examines the relationship between the fiscal structure of local government and local economic development. Although most prior empirical studies present inconsistent findings about the effects of local taxing and spending policies, but more empirical works conclude that local income growth relates negatively to tax increases if the revenue finances income redistribution, but not if the revenue finances public services. The study examines these issues with more recent panel data of Taiwan and with more careful attention the effects of fiscal decentralization. We conclude that local economic development relates negatively to local tax increases if the revenue finances local public service . Local Financial structural and fiscal decentralization have negative consequences on local economic development.
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