- 期刊
合理改善政府財政結構？權力V. S.理性，價值V. S.科學
A Rational Improvement of Fiscal System? Power v. s. Rationalization, Value v. s. Science
並列摘要
Is so called ”a rational improvement of fiscal system” really a matter in the actual operational fiscal system? This short article is trying to argue that it would be a misleading to look for a 'rational fiscal system” in the real world. A rational fiscal system maybe exist in theory, but in the reality, a fiscal system was determined by political, social, and economical conditions of a particular nation at particular time. In fact, governmental fiscal allocation was a reflection of the outcome of power struggle among different groups in the society. It could not be ”possible to find a single measure which will please everybody as an overall guide to performance”, as argued by Reddaway (1992, p. xvii).
延伸閱讀
- 黃劭彥、王惠津、楊嘉信（2019）。政府捐助設立之經濟事務財團法人成本僵固性之實證研究。輔仁管理評論，26(3)，51-85。https://www.airitilibrary.com/Article/Detail?DocID=10254412-201909-201910030015-201910030015-51-85
- 楊嘉信（2016）。政府捐助設立之經濟事務財團法人成本僵固性之實證研究〔碩士論文，國立中正大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0033-2110201614052559
- 林宗弘（2009）。威權主義與國家財政能力－以中國大陸財政改革為例之分析。政治學報，(47)，105-154。https://doi.org/10.6229/CPSR.2009.47.04
- 沈美利、李政峯、欉清全、劉修祥（2019）。A Study of Strong/Weak-form Fiscal Sustainability: Evidence from the Quantile Co-integration Model。經濟研究，55(1)，41-70。https://www.airitilibrary.com/Article/Detail?DocID=10181245-201901-201902220011-201902220011-41-70
- 許雅玲（2014）。The Study of Fiscal Rules：A Perspective of New Institutional Economics〔碩士論文，國立臺灣大學〕。華藝線上圖書館。https://doi.org/10.6342/NTU.2014.01467