由「資源有限性」看汐止鎮長稅擴散效應之成因與影響

Analyzing the Determinant and Impact of "Hsi -Chih Chief Tax" Incident from Resource Limitation Perspective

林水波(Shoei-Po Lin) ； 林超琦(Chao-Chi Lin)

《中國行政評論》 3卷3期 (1994/06) Pp. 75-100

https://doi.org/10.6635/cpar.1994.3(3).03

摘要

地方政府受限於財政困窘而未能發展因地制宜之建設的問題，由於受到汐止鎮「鎮長稅」影響，成為重大議題，並且受到有關當局的相當關切。此「鎮長稅」事件不謹揭露了中央與地方間資源不均衡的情況，還引發其他鄉鎮的群起效尤，導致地方政府自行開徵新稅的擴散效應。此論文旨在了解（1）造成地方徵稅擴散效應的主因，及（2）擴散效應對社會所造成的影響；二者皆基於資源有限性的觀點做分析。在結論部分，本文對於中央與地方資源不對等的問題提出批評，並提出「自立與共生」作為重新思考地方與中央未來關係的架構。

關鍵字

鎮長稅 ； 乘數效應 ； 資源有限性 ； 自立 ； 共生 ； 測不準性 ； 制度化 ； 同質化

並列摘要

Local governments in Taiwan have encountered the serious problem of Hsi-Chih Chief Tax has raised this problem to the systemic agenda and caused the related authorities paying close attention to it. This incident not only discloses asymmetry resource distribution between central and local government, it also leads so many townships to emulate the similar act of tax extration. The purposes of this paper are (1) to tap the determinants of the multiplier effect of this incident and (2) to analyze this impact of this effect. Both kinds of analysis are based on resource limitation perspective. At the conclusion, this paper recommends the way to attack the inertia problem of asymmetry resource distribution and to reconstruct the relationships between central and local government. Self-help and symbiosis are two foci worthing further attention.

並列關鍵字

township chief tax ； multiplier effect ； resource limitation perspective ； self-help ； symbiosis ； uncertainty ； institutionalization ； isomorphism