The Typology of Fiscal Decentralisation System: A Cluster Analysis Approach
學年 100
學期 1
出版（發表）日期 2011-12-01
作品名稱 The Typology of Fiscal Decentralisation System: A Cluster Analysis Approach
作品名稱（其他語言）
著者 Liu, Louis Chih-Hung
單位 淡江大學公共行政學系
出版者 Chichester: John Wiley & Sons Ltd.
著錄名稱、卷期、頁數 Public Administration and Development 31(5), pp.363-376
摘要 The article suggests a novel theoretical framework for empirical measurement of fiscal decentralisation by taking the viewpoint that fiscal decentralisation should be regarded as a system. Then, we review in detail several institutional arrangements regarding fiscally decentralised systems including the following: federal versus unitary state, numbers of tiers of governments, taxing power, borrowing power and independence of local officials. After identifying these institutional arrangements, we can group different countries with similar institutionally fiscal decentralisation systems together in broad categories by using cluster analysis. This analysis reveals a typology of fiscally decentralised systems (FDS): high expenditure/revenue assignment FDS, low expenditure/revenue assignment FDS, revenue transfer FDS, most complete FDS, politically centralised FDS and unitary state FDS. We then employ regression analysis to examine the performance for each type of fiscal decentralisation system. Our empirical findings suggest that most complete FDS is positively associated with selective economic performance as well as various public governance indicators.
關鍵字 Fiscal Decentralization System; Fiscal Federalism; Cluster Analysis; Economic Performanc
語言 en
ISSN 1099-162X
期刊性質 國外
收錄於 SSCI
產學合作
通訊作者 Liu, Louis Chih-Hung
審稿制度
國別 GBR
公開徵稿
出版型式 電子版
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