政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/35904
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 109951/140892 (78%)
Visitors : 46214442      Online Users : 852
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/35904


    Title: 我國財政制度對地方發展影響之研究
    Fiscal Structures and Economic Development at the Local Level in Taiwan
    Authors: 張李淑容
    Contributors: 劉小蘭
    張李淑容
    Keywords: 財政分權
    地方所得分配
    地方所得成長
    地方財政
    長期追蹤資料
    單根檢定分析
    fiscal decentralization
    local economic development
    panel data
    unit root test
    Date: 2006
    Issue Date: 2009-09-18 16:21:05 (UTC+8)
    Abstract: 在全球化趨勢下，地方競爭將取代國家的競爭，地方是國家能否與全球競爭之關鍵，提高地方的競爭優勢與發展地方經濟是各國政府努力的目標。財政制度對長期地方發展扮演重要角色。透過政府間的權限與財源之劃分，一方面可使政府所提供之財貨和勞務適應不同地方人民偏好之制度效率目標，進而使所得成長；另方面可維持全國一致性和地方間的發展平衡，避免各地方所得分配過度懸殊的公平目標。良好的財政制度必須能提升各政府部門自我負責性及經濟效率，促進地方所得成長卻不會傷害地方間均衡發展之公平目標。本文以單根檢定法分析發現民國72年至93年間我國政府部門財政制度變遷，以及民國88年以後財政收支劃分法修正後財政制度調整，的確使政府間財政資源分配更趨向公平，但多個地方政府間財政自主程度並未提升且差異大。又透過民國79年至93年23個直轄市與縣市地方政府長期追蹤資料，分析發現我國財政制度在地方發展上扮演非常重要角色。財政分權制度與地方政府財政收支制度的確對各地方所得成長率與地方所得分配有顯著影響效果。但地方政府財政收支制度無法發揮效率，對地方發展有不利影響。88年財政制度調整後地方財政制度對地方發展之不利影響並未有所改善。本文根據研究結果提出制度建議，以作為未來制定地方財政制度與地方發展政策之參考。
    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.
    Reference: 一、中文參考文獻
    王躍生，1997，『新制度主義』，台北：揚智文化事業公司。
    朱澤民，1996，「府際間財政收支劃分基本原則之探析(一)」，『植根雜誌』， 12（1）：11-20。
    朱澤民與李佩瑜，2001，「我國統籌分配稅款制度之演變與檢討」，『財稅研究』，33（2）：36-55。
    李庸三，2002，「我國當前財政改革重點及展望」，『財稅研究』，34（6）： 1-6。
    李顯峰，1998， 「地方財政困絀與財政收支改革」，『政策月刊』，30：18-20。
    李顯峰，2001，「財政分權與財政紀律」，『財稅研究』，33（5）：1-19。
    呂育誠、陳恆鈞、陳菁雯與劉淑惠合譯，2000，『公共行政學：管理政治法律觀點』，台北:學富文化事業有限公司。
    波特(Michael E. Porter)著;李明軒,邱如美譯，1996，國家競爭優勢，台北:天下出版。
    何艷宏、陳貴端及陳叡貞，2003，「官僚行為與政府產出供給效率之研究：地方警政服務實證分析」，『政府會計與預算制度研討彙論文集』，台中：中華財政學會、行政院主計處與逢甲大學財稅系：23-50。
    林全，1992，「現行財政收支劃分法的經濟評析」，『人文及社會科學』，2（1）：1-16。
    林全，1995，「我國統籌分配稅的財政分配功能及理想公式之探討」，『經社法制論叢』，15： 119-155。
    林全，2003，「財政興革措施與展望」，『財稅研究』，35（2）：1-6。
    林森田，1996，『土地經濟理論與分析』，台北：三民圖書公司。
    林健次及蔡吉源，2003，「地方財政自我負責機制與財政收支劃分」，『公共行政學報』，9：1-33。
    林錫俊，2000，『地方財政管理要義』，台北：五南圖書出版社。
    尚瑞國，1998，「政府行為、制度變遷與經濟成就－以台灣戰後土地改革為例」，政治大學地政研究所博士論文：台北。
    徐仁輝，2002，「統籌分配爭議探究－如何合理規劃統籌分配稅款」，『主計月刊』，559：55-60。
    徐偉初與蘇靜娟，2003，「地方財政收支與經濟成長－台灣的實證分析」，『財稅研究』，35（6）：16-40。
    殷章甫，1997，『土地經濟學』，台北：五南圖書出版社。
    財政部賦改會（1989），『我國各級政府經濟功能劃分協調及地方財政問題』，台北：財政部賦稅改革委員會。
    袁庆明，2005，『新制度經濟學』，北京：中國發展出版社。
    張文俊及劉育晏，2006，「經濟、政治因素與我國補助款分配之關係」，『財稅研究』，38（2）：63-93。
    張李淑容，2005，「土地稅的地方財政分權功能分析」，『土地經濟年刊』，16：29-49。
    張其祿，2006，「我國地方補助制度革新方案之研究：分級層級法之應用」，『財稅研究』，38（1）：179-202。
    張維迎，1999，『賽局理論與信息經濟學』，台北：茂昌圖書公司。
    郭文娟，1993，「地方稅對經濟成長之影響－台灣地區之實證分析」，政治大學財政學研究所碩士論文：台北。
    許富順，1998，「從台灣省各縣市稅收概況論財政收支劃分法之修正」，『中國稅務旬刊』，1677：8-14。
    陳連芳，2003，「我國地方財政改善途徑之研究：由府際關係面向討論」，南華大學公共行政與政策研究所碩士論文：嘉義。
    陳欽賢及劉彩卿，2001，「地方財政及統籌分配稅款：直轄市及縣市政府的模擬分析」，『財稅研究『』，33（1）：27-43。
    陳國元，2006，「土地公告現值及公告地價有無偏低之探討－以台中市為例」，『財稅研究『』，38（6）：183-193。
    曾巨威，2001，『如何透過中央統籌分配稅款及補助款之分配激勵地方政府開闢財源』，台北：行政院研究發展考核委員會編印。
    黃仁德與羅時萬，2001，『現代經濟成長理論』，台北：華泰文化事業公司。
    黃柏農，1993，「滯留期數與移動平均項次對ADF與PP單根檢定法的影響－使用Monte Carlo模擬分析」，『經濟論文』，21（1）：117-149。
    黃錦堂，1999，「地方制度法重要問題之探討」，『研考雙月刊』，23（3）：43-44。
    黃細清，1997，「當前地方財源收入問題及改善之探討」，『財稅研究』，29（6）：24-39。
    黃建興，2001，「地方財政努力之分析」，『財稅研究』，33（5）：47-55。
    黃耀輝，1998，「中央與地方財政收支劃分的對策」，『政策月刊』，30：14-15。
    彭威捷，2002，「財產稅的課稅效果：Ramsey成長模型之應用」，政治大學財政學研究所碩士論文：台北。
    趙永茂，1998，『台灣地方自治的變遷與特質』，台北：翰蘆圖書公司。
    蔡吉源與林健次，2001 ，「由十年歲出預決算看桃園財政」，論文發表於＜2001年公共經濟學術研討會＞，台北大學財政學系：台北，民國90年。
    蔡吉源與林健次，2004，『台灣中央與地方財政關係的研究』，台北：前衛出版社。
    蔡茂寅，2003，「論中央與地方權限劃分問題」，『月旦法學雜誌』，93： 23-39。
    鄭雅綺，1995，「經濟成長與各縣市之成長差異」，台灣大學經濟學研究所碩士論文：台北。
    熊秉元，1996，「使用者付費原則的理論與實際-台灣的個案分析」，『財稅研究』，28（1）：97-112。
    蘇靜娟，2001，「地方財政收支與經濟成長－台灣的實證分析」，政治大學財政學研究所碩士論文：台北。
    鍾惠民、吳壽山、周賓凰與范懷文，2002，『財金計量』，台北：雙葉書廊。

    二、外文參考文獻
    Ahmed, E. and Craig, J. , 1997, Intergovernmental transfer. In Fiscal federalism in theory and practice, ed. Teresa Ter-Minassian. Washington, D. C.：International Monetary Fund Press.
    Akai, N. and Sakata, M., 2002,” Fiscal decentralization contributes to economic growth: evidence from state-level cross-section data for the United States”, Journal of Urban Economics, 52 :93-108.
    Atkinson, A.B. and Stiglitz, J. E., 1980, Lectures on public economics, New York: McGraw-Hill Press.
    Bahl, R. and Linn, J. F., 1992, Urban Public Finance in Developing Countries, New York: Oxford University Press.
    Barro, R. J. ,1990, “Government spending in a simple model of endogenous growth”, Journal of Political Economy, 98(5): s103-s125.
    Barro, R. J. and Sala-i-Martin, X. , 1991, “Convergence Across States and Regions”, Brookings papers on economic activity, 1:107-82.
    Barro, R. J. and Sala-i-Martin, X. ,1992, “Convergence”，Journal of Political Economy, 100: 223-51.
    Bhattacharya, M. and Narayan, P. K. , 2005, “Testing for the random walk hypothesis in the case of visitor arrivals: evidence from Indian tourism”, Applied Economics, 37: 1485-1490.
    Bird, R. M., 1993, “Threading the fiscal labyrinth: some issues in fiscal decentralization”, National Tax Journal , 46(2): 207-227.
    Bird, R. M. ,2001, “Rationales and forms of decentralization”, pp.1-13 in Intergovernmental fiscal relations in fragmented societies, institute of federalism , edited by Bird, R. M. and Stauffer, T. , Switzerland： PIFF 33.
    Bird , R. M. and Vaillancourt, F., 1998, “Fiscal decentralization in developing country: an overview” in Fiscal Decentralization in Developing Countries, edited by Bird , R. M. and Vaillancourt, F,Cambridge University Press.
    Bird, R. M. and Wallich, C. ,1993, Fiscal decentralization and intergovernmental relations in transition economies: Towards a systematic framework of analysis. Country Economics Department Working Paper, World Bank., Washington D. C.
    Boadway, R. , 1992, The constitutional division of powers: an economic perspective, Ottawa: Economic Council of Canada.
    Boadway, R. and Wildasin, D. E., 1984, Public sector economics, Boston: Little Brown Press.
    Breuer, J. B., McNown, R. and Wallace, M. S. , 2001, “Misleading inferences from panel unit-root tests with an illustration from purchasing power parity”, Review of International Economics, 9(3), 482-93.
    Buchanan, J. M. , 1950, “Federalism and fiscal equity”, in The economics of fiscal federalism and local finance, edited by Oates, W. E. (1998) , Cheltenham, UK: Edward Elgar Press.
    Buchanan, J. M. ,1991, Constitutional economics, Oxford and Cambridge, MA: Basil Blackwell.
    Burns, D. Hambleton, R. and Hoggett, P. ,1994, The politics of Decentralization: Revitalizing local democracy., London: The Macmillan Press.
    Campbell, J. Y. and Perron, P. , 1991, “Pitfalls and opportunities: what macroeconomists should know about unit roots”, NBER Macroeconomics Annual:141-201.
    Carlino, G. A. and Mills, L. O.,1993, “Are U.S. regional incomes converging? A Time Series Analysis” ,Journal of Monetary Economics, 32:335-346.
    Cashin, P., 1995, “Government Spending, Taxes and Economic Growth”, IMF Staff Papers, 42(2):237-269.
    Coase, R. H., 1937, “The nature of the firm”, Economica, 4: 386-405.
    Coase, . H. , 1960, “The problem of social cost”, Journal of Law and Economics, 3: 1-44.
    Cook, S., 2003, “The convergence of regional house prices in the UK”, Urban Studies, 40(11):2285-2294.
    Cook, S., 2005, “Regional house price behaviour in the UK: application of a joint testing procedure”, Physica A, 345: 611-621.
    Davoodi, H. and Zou, Heng-fu, 1998, “Fiscal decentralization and economic growth: A cross-country study”, Journal of Urban Economics, 43:244-257.
    Devarajan, S. Swarrop, V and Zou, H. F.,1996,”The composition of public expenditure and economic growth”, Journal of Monetary Economics, 37(2): 313-344.
    Dickey, D. A. and Fuller, W. A. ,1979, “Distribution of the estimators for autoregression time series with a unit root”, Journal of American Statistical Association, 74: 427-432.
    Due, J. F.,1961, “Studies of State Local Tax Influences on Location of Industry”, National Tax Journal, 14(2): 163-173.
    Dye, T. R.(1961), “Taxing, Spending, Economic Growth in the American States”, Journal of Politics, Vol.42:1085-1107.
    Easterly,W. and Rebelo, S. ,1993,” Fiscal Policy and Economic Growth: An Empirical Investigation”, Journal of Monetary Economics, 32(3): 417-458.
    Elliott, G., Rothenberg, T. J., and Stock, J. H. ,1996, “Efficient tests for an autoregressive unit root”, Economic Record, 77,:252-69.
    Feltenstein, A. and Iwata, S., 2005,” Decentralization and macroeconomic performance in China: regional autonomy has its costs”, Journal of Development Economics, 76,:481-501.
    Gandhi, V. P. , 1995, “Intergovernmental fiscal relations and economic performance in Macroeconomic management and fiscal decentralization”, ed, by Roy Jayanta. The World Bank : Washington D. C.
    Gihring, T. A. , 1999, “Incentive property taxation-A potential tool for urban growth management”, APA Journal, winter:62-79.
    Gong, L. and H-F. Zou ,2002,”Optimal Taxation and Intergovernmental Transfer with Multiple Levels of Government”, Journal of Economics Dynamics and Control, 26: 1975-2003.
    Gordon, R. ,1983, ”An Optimal Taxation Approach to Fiscal Federalism”, Quarterly Journal of Economics, 98:567-586.
    Gramlich, E. M. ,1993,” A policy-maker’s guide to fiscal decentralization”, National Tax Journal ,46(2): 229-235.
    Hausman, J, 1978, “Specification Tests in Econometrics, Econometrica, 46, 1251- 1271.
    Helms, L. J., 1985, “The Effect of State and Local Taxes on Economic Growth: A Time Series Cross Section Approach” , The Review of Economics and Statistics , 67:574-82.
    Inman, R. and Rubinfeld, D.,1996, “Designing tax policies in federalist economies: an overview”, Journal of Public Economics, 60: 307-334.
    International Monetary Funds, 2005, Government Finance Statistics
    Jin, J. and Zou, Heng-fu , 2005, “Fiscal decentralization, revenue and expenditure assignments, and growth in China”, Journal of Asian Economics , 16:1047-1064.
    Johansson, B. Karlsson, C. and Stough, R. R. , 2001, “Introduction: Endogenous regional growth and policies”, In Theories of endogenous regional growth, edited by Johansson, B. Karlsson, C. and Stough, R. R. , Springer-Verlag Press.
    Kasper, W. and Richter, M. E. E. ,1998, Institutional economics-Social order and public policy, MA; Elgar Edward.(中譯本：韓朝華（2000），『制度經濟學-社會秩序與公共政策』，北京：商務印書館)
    King, R. and Rebelo, S., 1990,”Public Policy and Economic Growth: Developing Neoclassical Implications”, Journal of Political Economy, 98(5):126-150.
    Kwiatkowski, D. Phillips, P. C. B. Schmidt, P. and Shin, Y. ,1992, “Testing the null hypothesis of stationarity against the alternative of a unit root”, Journal of Econometrics, 54:159-178.
    Lee, Y.,2003, ,Fiscal decentralization, Institutional arrangements, and economic performance in Korea, Unpublished doctoral dissertation, New York University .
    Leung, K. Y., 1999, “Income Tax, Property Tax, and Tariff in a Small Open Economy”, Review of International Economics, 17(3):541-554.
    Lin, J. Y. and Liu, Z . ,2000, “Fiscal decentralization and economic growth in China”, Economic Development and Cultural Change,49(1): 1-21.
    Litvak, J. Ahmad, J. and Bird, R. M., 1998, Rethinking Decentralization at the World Bank, Washington, D. C. : World Bank, Discussion Paper.
    Lucas, R. E. Jr., 1988, “On the mechanics of economic development”, Journal of Monetary Economics, 22, July:3-42.
    Mackinnon, J. C. , 1991, Critical values for cointegration test, University of California at San Diego, Working Paper.
    Maddala, G. S., 2002, Introduction to Econometrics. Wiley Press.
    Maddala, G. S. and Wu, S.,1999, “A comparative study of unit root tests with panel data and a new simple test”, Oxford Bulletin of Economics and Statistics, 61: 631-652.
    Martinez-Vasquez, J. and Mcnab, R. M. , 2003, “Fiscal decentralization and economic growth”, World Development, 31(9):1597-1616.
    Meloche, J_P Vaillancourt, F. and Yilmaz, S.,2004, Decentralization or fiscal autonomy? What does really matter? Effects on growth and public sector size in European Transition courtries, World Bank Policy Research Working Paper 3254.
    Mills, S. M. and Russek, F. S., 1997, “Fiscal Structures and Economic Growth at the State and Local Level”, Public Finance Review, 25(2):213-237.
    Mofidi,A. and Stone, J.A.,1990, “Do State and Local Taxes Affect Economic Growth”, The Review of Economics and Statistics, 72:686-91.
    Morrison, C.J. and Schwartz, A. E. , 1992, State Infrastructure and productive performance, NBER Working Paper No. 3981.
    Munnell, A. H. , 1992, “Policy watch infrastructure investment and economic growth”, Journal of Economic Perspectives, 6(4):189-198.
    Musgrave, R.,1959, The theory of public finance, New York: McGraw-Hill Press.
    Musgrave, R.,1983, Who should tax, where and what, In Tax Assignment in Federal Countries, ed. C. E. McLure, Jr. Canberra: Australian National University Press.
    Musgrave, R. and Musgrave, P. B. ,1989, Public Finance in theory and practice, 5th ed., New York: Mcgraw-Hill.
    Narayan, P. K. 2005, “The structure of tourist expenditure in Fiji: evidence from init root structural break tests, Applied Economics, 37: 1157-1161.
    Ng, S. and Perron, P. ,2001, “Lag length selection and the construction of unit root tests with good size and power”, Econometrica, 69(6):1519-54.
    Niskanen, W. A. ,1971, Bureaucracy and Representative Government, Aldine-Atherton, Chicago, IL.
    North, D. C. ,1981, Structure and change in economic history, Norton and Company Press..（中譯本：劉瑞華譯，1995，『經濟史的結構與變遷』，台北：時報文化。）
    North, D. C. ,1990, Transaction costs, institutions, and economic performance, San Francisco: International Center for Economic Growth.
    North, D. C. and Thomas, P. ,1973, The rise of the western world: A new economic history, Cambridge: Cambridge University Press.
    Oates, W. E. , 1972, Fiscal federalism, New York : Harcourt Brace Jovanovich Press.
    Oates, W. E. ,1993,”Fiscal decentralization and economic development”, National Tax Journal,46(2):237-243.
    Oates, W. E. ,1999,” An essay on fiscal federalism”, Journal of Economic Literature, 37: 1120-1149.
    Oates, W. E. ,2006 ,”Fiscal decentralization and the challenge of hard budget constraints”, National Tax Journal, 59(2):m 289-396.
    Oates, W. E. and Schwab, R. ,1992, The impact of urban land taxation: The Pittsburgh Experience. Working Paper, Cambridge, MA: The Lincoln Institute of Land Policy.
    Ostrom, E. ,1990, Governing the commons: The evolution of institutions for collective action, Cambridge and New York: Cambridge University Press.
    O’Sullivan, A.,2003, Urban Economics. McGraw-Hill Press.
    Perron, P. ,1997, “Further evidence on breaking trend functions in macro-economic variables”, Journal of Econometrics, 80: 355-385.
    Phillips, P. C. B. and Perron, P. ,1988, “Testing for a unit root in time series regression ” , Biometrika, 75:335-346.
    Prud’homme, R. ,1995, “The dangers of decentralization”, World Bank Research Observer ,10 :210-226.
    Rattso,J.,1998, Fiscal federalism and state-local finance-The Scandinavian perspective, Edward Elgar Press.
    Rebelo, S. T., 1991 ,”Long-run Policy Analysis and Long-run Growth”, Journal of Political Economy, 99:500-521.
    Richardson, H. W., 1973, Regional Growth Theory, London: Macmillan.
    Romans, T. and Subrahmanyam, G.,1979,” State and Local Taxes, Transfers and Regional Economic Growth”, Southern Economic Journal, 46(2): 435-444.
    Romer, P. M., 1986 ,” Increasing Returns and Long Run Growth”, Journal of Political Economy, 94:1002-1037.
    Rosen, H. S. ,2002, Public Finance, 6eds, McGraw-Hill Education Press(中譯本：宋玉生（2002），財政學，第六版，美商麥格羅希爾出版。)
    Said, S. E. and Dickey, D. A. ,1984, “Testing for Unit Roots in autoregressive- Moving average models of unknown order”, Biometrika, 71:599-608.
    Samelson, P. A.,1947,Foundation of economic analysis, Cambridge: Harvard University Press.
    Schwert, G. W., 1989, “Tests for Unit Roots: A Monte Carlo Investigation”, Journal of Business and Economic Statistics, 7: 147-159.
    Shah, A. ,1994, The reform of intergovernmental fiscal relations in developing and emerging market economies. Policy and Research Series no.23. Washington, D. C.
    Shah, A.,1999, Fiscal federalism and macroeconomic governance: for better or for worse, ed, by Fukusaku, K. and de MelloJr. L. R. , Fiscal decentralization in emerging economies, Development Centre of the Organization for Economic Cooperation and Development.
    Shah, A. ,2005,Fiscal decentralization and fiscal performance, World Bank Policy Research Working Paper 3786, World Bank, Washington, D. C.
    Shah, A. ,2006a,Corruption and decentralized public governance, World Bank Policy Research Working Paper 3824, World Bank, Washington, D. C .
    Shah, A. ,2006b, “Fiscal decentralization and macroeconomic management”, International Tax Public Finance, 13:437-462.
    Shah, A. and Qureshi, Z.,1994, Intergovernmental fiscal relations in Indonesia, Discussion Paper no.239, World Bank, Washington, D. C.
    Soderstrom, L.,1998, Fiscal federalism: the Nordic way, ed, by Rattso, J. (1998) Fiscal federalism and state-local finance-The Scandinavian perspective, Edward Elgar Press.
    Spahn, P. B. , 1995, Local Taxation: Principles and Scope, in Macroeconomic management and fiscal decentralization, ed, by Roy Jayanta. The World Bank : Washington D. C.
    Stigler, G. 1957, “Tenable range of functions of local government in Federal expenditure policy for economic growth and stability”, Washington, DC: Joint Economics committee, subcommittee on Fiscal Politics, 213-219.
    Ter-Minassian, T. ,1997, Intergovernmental fiscal relations in a macroeconomic perspective: An overview, ed, by Ter-Minassian, Fiscal federalism in theory and practice, Washington: Omtermatopma; <pmetaru Fund.
    Tiebout, C.,1956,” A Pure Theory of Local Expenditure”, Journal of Political Economy, Vol. 64 : 416-24.
    Tullock, G.,1987, Public choice, in Eatwell et al (eds) (1987) The new palgrave: A dictionary of economics, London Macmillan and Hew York: Stockton Press, 1040-1044.
    Von Hagen, J. ,2002, “Fiscal rules, fiscal institutions and fiscal performance”, The Economic and social Review, 33(3): 263-284.
    Von Hagen, J. Hughes-Hallet, A., and Strauch, R.,2002, Budgetary institutions for sustainable public finances, In Buti,M. Martinez-Mongay, C. and Von Hagen, J.(eds) The behaviour of fiscal authorities: stabilization, growth and institutions, pp94-114, New York: Palgrave.
    Wasylenko, M.,1997, Taxation and Economic Development: The State of the Economic Literature, New England Economic Review, March/ April : 37-52..
    Weingast, B. R.,1995, “The economic role of political institutions: Market preserving federalism and economic development”. Journal of Law, Economics, and organization, 11:1-31.
    Wooldridge, J.M ,2002, Econometric Analysis of Cross Section and Panel Data, MIT Press.
    World Bank ,1999, World Development Report 1999-2000. Washington, D. C.: The World Bank.
    Xie, D. and Zou, H. ,1999,” Fiscal decentralization and economic growth in the United States”, Journal of Urban Economics, 45:228-239.
    Zhang, T. and Zou Heng-fu ,1998,”Fiscal decentralization, public spending, and economic growth in China”, Journal of Public Economics, 67:221-240.
    Zivot, E. and Andrew, D. W. Y., 1992, “Further evidence on the great crash, the oil-price shock, and the unit root hypothesis”, Journal of Business and Economic Statistics, 10: 251-270.
    Zou, H.,1996,”Taxes, federal grants, local public spending and growth”, Journal of Urban Economics, 39(3):303-317.
    Description: 博士
    國立政治大學
    地政研究所
    87257503
    95
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0872575031
    Data Type: thesis
    Appears in Collections:[Department of Land Economics] Theses

    Files in This Item:

    File Description SizeFormat
    57503101.pdf130KbAdobe PDF2875View/Open
    57503102.pdf65KbAdobe PDF2863View/Open
    57503103.pdf68KbAdobe PDF2917View/Open
    57503104.pdf211KbAdobe PDF21077View/Open
    57503105.pdf274KbAdobe PDF21530View/Open
    57503106.pdf370KbAdobe PDF23481View/Open
    57503107.pdf443KbAdobe PDF21935View/Open
    57503108.pdf336KbAdobe PDF21339View/Open
    57503109.pdf380KbAdobe PDF21144View/Open
    57503110.pdf243KbAdobe PDF22260View/Open
    57503111.pdf130KbAdobe PDF21098View/Open
    57503112.pdf232KbAdobe PDF21717View/Open
    57503113.pdf244KbAdobe PDF22020View/Open
    57503114.pdf42KbAdobe PDF2773View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback