The determinants of local government&;apos;&;apos;s debt burden
碩士 === 國立臺中科技大學 === 財政稅務系租稅管理與理財規劃碩士班 === 103 === In this paper, we aim to analyze the determinants of local government’s debt burden. Real revenues of local governments have been greater than real expenditures in the past 10 years. National Audit office of Taiwan proposes that all of local governme...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/n3p3pj |
| Summary: | 碩士 === 國立臺中科技大學 === 財政稅務系租稅管理與理財規劃碩士班 === 103 === In this paper, we aim to analyze the determinants of local government’s debt burden. Real revenues of local governments have been greater than real expenditures in the past 10 years. National Audit office of Taiwan proposes that all of local government outstanding public debts have increased year by year. How to control public debts is very important for the premise of local government sustainable development. In this paper we adopt panel data in Taiwan form 2004 to 2012. The empirical results find that allocation of centrally-funded tax revenues; the status of urban planning area population density; the percentage of the number of receiving elderly welfare benefits to elderly population and the percentage of the young population are positive significant correlated with debt burden.
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