• 作者： 林全
• 作者服務機構： 國立政治大學財稅學系
• 中文摘要： 在台灣地區未能實施地方自治的環境下，現行財政收支劃分法造成地方財政收支的僵化，與財政中央（省）集權化現象。這不僅違反憲法的均權精神，也與Posner（1977）的主張，即各級政府運作的規範應保持彈性化，以及避免政治權力集中化等看法相違背。本文試從Tiebout（1956）與Oates（1972）的地方政府運作方式，比較財政收支劃分法在制度上的缺陷，並由實證資料顯示，該法由「僵化性」與「集權性」所產生的四種循環效應，在歷次修法過程中非但未見改善，反而有日益加重的趨勢。
• 英文摘要： Taiwan's current Public Revenues and Expenditures Determination Law (PRED Law) rigidly determinesthe level of local public revenues and has created a highly centralized system of fiscal relations among the threetiers of government in Taiwan. These circumstances violate the spirit of decentralization contained in the ROCConstitution, and Posner's (1977) assertion that a multiunit fiscal system should be operated flexibly andpolitical power should be decentralized. This paper explores the defects of the PRED Law from the standpointof the concept of fiscal federalism suggested by Tiebout (1956) and Oates (1972). The empirical data indicatesthat the rigidity and centralization of the PRED Law have produced four interrelated phenomena. Past re-visions of the law have had the effect of strengthening these phenomena further.
• 中文關鍵字： 財政收支劃分法; 以足投票; 課稅努力度; 財政能力; 財政潛力; 統籌分配稅
• 英文關鍵字： Public Revenues and Expenditures Determination Law; voting by beet; tax effort; fiscal position; fiscal capacity; distribution tax