我國地方財政制度對地方經濟成長之影響分析

Fiscal Structures and Economic Growth at the Local Level in Taiwan

本文利用內生性成長理論建立實證模式，以我國民國七十九年至民國九十三年二十三個直轄市與縣市地方政府長期追蹤資料進行分析，檢視我國地方政府財政收支結構與財政分權程度對各地方經濟成長扮演之角色。實證結果有下列發現：一、考慮財源取得後的各項地方政府公共支出並未如理論預期正面提升地方經濟成長。而地方政府之支出結構的確會影響地方經濟成長。二、地方政府財源中以房屋稅與地價稅負面經濟影響最大，至於土增稅、其他稅課與補助收入之負面影響相對較小。八十八年制度調整後地方政府之地價稅、土增稅與統籌款等其他稅課之影響更為不利。雖然八十八年制度調整後上級政府補助收入與其他非稅課收入影響已有顯著改善，但仍負面影響地方所得水準。三、中央與地方政府的財政分權可促進地方經濟成長，但民國八十八年財劃法修正使其正面經濟影響變小。整體而言現行地方財政其促進經濟成長目標未能達成。 The endogenous growth theory was applied to build the empirical model. Using the panel data from 1990 to 2004, 23 counties and municipalities test how local finance and fiscal decentralization to influence the local economic growth. We concluded that 1.If we consider the finance come from, the local public spending didn’t have positive effect on local economic growth. But the local government expenditure will influence on local economic growth. 2.Real estate tax and land price tax have vital negative effect on local economic growth, incremental land price tax, other local tax and central government subsidy have relatively little negative effect. 3.After the fiscal decentralization in 1999, local financial structural and fiscal decentralization have negative consequences on local economic development.