Compensating Local Governments for Differences in Expenditure Needs in a Horizontal Fiscal Equalizat
2007/02/06
研討會日期 : 2007-02-06
時間 : 15:00
主講人 : Prof. Andrew Reschovsky
地點 : C棟103會議室
演講者簡介 : Prof.Andrew Reschovsky為Ph.D., University of Pennsylvania。
現為 Professor of Robert M. La Follette School of Public Affairs, University of Wisconsin at Madison。
其主要研究領域為 Tax Policy，Intergovernmental Fiscal Relations。
目前亦擔任 Education Finance and Policy 之 Board of Editors.
演講摘要 : Throughout the world, a number of countries have established systems of intergovernmental grants designed to reduce fiscal disparities among both provinces and local governments. In some countries these grants account for differences in the expenditure needs of recipient governments. In this paper, I argue that measuring expenditure needs requires the estimation of the costs of providing a set of public services for which governments are responsible. The paper outlines several empirical strategies that have been used to develop cost estimates for use in grant formulas. Special attention is played to the estimation of public service cost functions. The paper then reviews and assesses the actual intergovernmental grant formulas used in a number of countries.
