財政分權與地方經濟成長

Fiscal Decentralization and Local Economic Growth

彭煥勛(Huan-Shun Peng) ； 翁嘉禧(Jia-His Weng)

《南亞學報》 29期 (2009/12) Pp. 175-204

https://doi.org/10.6989/JN.200912.0175

摘要

Oates（1972）提出財政分權理論，由地方政府提供的公共財較能滿足該地區民眾之偏好而達到柏拉圖最適境界（Pareto optimum）。然而究竟財政分權刺激經濟成長，抑或經濟成長引發財政分權的呼聲，似乎並無定論。且此議題在邏輯推理上缺乏完整的理論架構，使得財政分權與經濟成長之相依關係，實證上也是仁智之見，並無一致的結論。本研究以台灣23個縣市自1993年到2006年，中央及省、市政府之統計資料，採縱橫資料（panel data）迴歸分析的方式，來探討財政分權與地方經濟成長的關係，研究發現：當分析的變數為地方所得水準時，解釋變數為地方分權變數、個別縣市上一期成長率、各縣市人力資本成長率、各縣市政府支出成長率及虛擬變數的凍省時，各變數之係數均為正值，且統計上顯著。又地方發展之良窳除了受地方政府支出的影響外，尚受到其他總體經濟變數之影響，如進出口總額，實證結果發現該變數對於地方所得成長率為正相關，統計上也非常顯著，顯示總體變數確實對地方所得水準有相當的決定力量。另地方政府支出對地方所得之成長有正的貢獻，但當增加了各級政府支出淨額之成長率後，顯示各級政府支出淨額成長率之變數，未必有利於地方所得之成長，似乎驗證了財政分權有利於所得提高的說法。

關鍵字

財政分權 ； 縱橫資料 ； 自有財源

並列摘要

Countries have pursued decentralization policies both for political and develop-mental reasons. Fiscal decentralization, the allocation of tax and spending powers to lower levels of government, currently in vogue is based on notions of economic (allocative) efficiency criteria. Although it is theoretically expected that decentralization leads to efficient provision of local public services and stimulates economic development, the theoretical underpinnings for this relationship remain largely undeveloped.We use data from 23 county (city) of the Taiwan province. The empirical findings can be stated as follows. The primary finding is that the estimated coefficient on fiscal decentralization variable is positive and statistically significant in regressions that include. This finding provides evidence that fiscal decentralization contributes to economic growth. The estimated coefficient of economic growth in the previous period, human capital, government expenditure of local government and dummy variable frozen province is significantly positive in all regression models.

並列關鍵字

Fiscal Decentralization ； Panel Data ； Own Revenue