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題名：財政分權、地方經濟成長與政府效率
作者：彭煥勛
作者(外文)：Huan-shun Peng
校院名稱：國立中山大學
系所名稱：中國與亞太區域研究所
指導教授：徐偉初
翁嘉禧
學位類別：博士
出版日期：2009
主題關鍵詞：財政分權；縱橫資料；Tobit隨機效果；資料包絡分析；fiscal decentralization；data envelopment analysis；panel data；Tobit random effect
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「財政分權」是指中央政府賦予地方政府在債務安排、稅收劃分和預算執行方面一定程度的自主權，涉及中央政府如何將支出責任與財源移轉給地方政府，以此激發地方政府提供公共財的效率。Oates (1972)在「財政聯邦主義」一書中，提出財政分權理論，將全部人口分為兩個子集，兩個子集間的民眾偏好不同，但子集內民眾的偏好相同，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瑞圖最適境界 (Pareto optimum)，因此中央政府所提供公共財在資源配置的效率上不如地方政府，所以地方政府比中央政府更能有效地將產出提供給它們各自的選民。然而財政分權對地方經濟成長與政府效率的影響，也與各國經濟開發的程度有別，其效果有正有負並無定論，這個主題在學術界仍有許多爭議。實證模型的解釋變數多為學者主觀的思維與可獲得的資料為主，並無統一可行選取變數的規範可資依據。
本文探討財政分權對縣市的成長與地方政府效率的影響，以台灣23個縣市自1993到2006年，中央及省、市政府及縣市政府之統計資料為依據，首先採縱橫資料 (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，接著以資料包絡分析法 (data envelopment analysis)來計算地方政府之效率值，並以Tobit隨機效果模型進行回歸分析，探索效率差異之可能因素。
就個別縣市而言，台北市、嘉義市、臺中市、新竹市及新竹縣等在1993到2006年14年間有超過一半以上的時間技術效率為1，表示這些縣市在經營上是比較有效率的，而多數的縣市還有改進的空間。我們同時就財政分權的角度來看，縣級單位因為資源有限因此會做較有效率的運用，而省轄市與院轄市，則因稅收資源較為豐沛，對資源運用比較不具效率。分權程度的高低與政府施政效率亦無明確的正負關係。收入分權與地方政府效率成正比，支出分權與地方政府之效率成反比。
The desire is infinite, but the resources are limited. The relationship between fiscal decentralization and long-run economic growth is ambiguous. Several economists have made the case for fiscal decentralization as a means of promoting
long-run economic growth based on the view that it leads to better resource allocation and a more productive, and possibly smaller, public sector.
Countries have pursued decentralization policies both for political and developmental reasons. Fiscal decentralization, the allocation of tax and spending powers to lower levels of government, currently in vogue is based on notions of economic 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. The absence of an adequate theoretical framework has undermined the validity of the empirical work on this subject. Advocates of fiscal decentralization argue that among other benefits, it can increase the efficiency of delivery of government services.
We use data from 23 counties (cities) 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 . This finding provides evidence that fiscal decentralization contributes to economic growth. This paper is also one of the first to evaluate this claim empirically by looking at the association between expenditure decentralization and the efficiency of local government .We also provide evidence that expenditure (revenue) decentralization is a negative (positive) relation with the efficiency of local government.
Further Tobit panel regression of 23 counties (cities) provide robust evidence that more decentralization is not associated with higher efficiency of local governments. Therefore that fiscal decentralization contributes to the efficiency of local governments is ambiguous in the previous period.
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