In Tanzania, fiscal adjustment policies emphasized an increase in tax revenue and cuts in public spending to correct the fiscal deficit. However, adjustment policies restricted the impact of fiscal policies in correcting fiscal deficit because they led to a low GDP growth and narrowed the tax base. The government overlooked the need to have an alternative tax base that could compensate for the fall in GDP growth. In that respect, the main purpose of this study is to examine the impact of fiscal adjustment policies in correcting the fiscal deficit in Tanzania in different adjustment periods in the 1973-2000 period. The thesis adopts a country study approach to analyse the effect of changes in the tax structure on the fiscal position using the primary balance as a proxy. The study also uses time series econometric methods to examine the impact of economic policy regime changes on public spending and GDP growth and the implications for fiscal policy in Tanzania. The study finds that changes in macroeconomic conditions either temporarily expanded or narrowed the tax bases and influenced the correction of the fiscal deficit in different years. Fiscal adjustment policies were pro-cyclical, thus leading to low GDP growth. This limited the effect of changes in the tax structure in reducing the fiscal deficit. Lastly, policy regime changes led to public spending instability and a structural break in the GDP data series. This signified that economic policy reforms caused fundamental changes in the economy, with implications for macroeconomic and fiscal policies in Tanzania. In sum, the results suggest that pro-cyclical policies are harmful for countries pursuing fiscal adjustment policies to correct a fiscal deficit.

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30年來，台商對中國經濟發展產生極大的貢獻，但兩岸官方所公佈的統計數據皆難以瞭解台商在中國發展的實際狀況。透過文獻彙整、統計數據分析與適當的估算公式，本文有系統地估計台商直接投資對中國經濟發展的貢獻。 本文估計：(1)、自1979年至2008年，累計台商在中國直接投資金額高達1,222.85億美元，佔同時期累計外商對中國直接投資金額的14.34％。(2)、自1980年至2008年，累計台商在中國國際貿易的總額為1兆4,458億美元，佔同時期中國國際貿易總額9.89％。(3)、2008年底，台商在中國雇用的就業人口數為1,443.41萬人，佔同時期中國勞動就業人口數的1.86％。(4)、自1992年至2007年，台商在中國繳納的稅賦總額約為878億美元，佔同時期中國財政稅收總額2.69％。 　　另外，根據以上的估計成果，本研究繼續以資本形成、國際貿易、勞動就業及財政稅收四個指標，估計台商對江蘇省、廣東省及上海市經濟發展的貢獻。本研究發現，以直接投資金額來看，江蘇省為台商在中國直接投資最高的省份，但若以進出口總額、雇用就業人口及繳納稅賦總額來看，則廣東省才是最高的省份，上海市除了繳納稅賦總額相對較高以外，其他指標都是三個省市中相對最低的。 　　最後，本研究以國際貿易及勞動就業兩個指標，衡量深圳鴻富錦精密工業有限公司、上海達功電腦有限公司及蘇州名碩電腦有限公司三家台商對中國經濟發展的貢獻。本研究發現，深圳鴻富錦精密工業不僅是中國最大的出口企業，也是台商在中國雇用勞動就業人口數最多的企業。此外，上海達功電腦有限公司及蘇州名碩電腦有限公司，不僅對中國國際貿易與勞動就業產生極大的貢獻，亦分別是上海市及江蘇省規模最為龐大的台商電子資訊製造業。 / For 30 years, Taiwan Businesspeople provide immense contribution towards the economic development of China, yet the official statistical figures published by the cross-strait officials are difficult to understand the actual circumstances of Taiwan businesspeople’s development in China. Via compilation of literature, analysis of statistical data, and appropriate formula for estimation, this paper systematically estimates contributions of Taiwan businesspeople via direct investment towards the economic development of China. This paper estimates: (1). From 1979 to 2008, Taiwan businesspeople’s total direct investment amounted to USD 122 billion, accounted for 14.34% of China’s same time total direct foreign investment. (2). From 1980 to 2008, Taiwanese businesspeople in China’s total international trade amounted to USD 1,445.8 billion, accounted for 9.89% of China’s same period total trade volume. (3). By the end of 2008, Taiwanese businesspeople employed 14,434.1 thousand workers in China, accounted for 1.86% of China’s same period labor population. (4). From 1992 to 2007, Taiwan businesspeople contributed an approximated total of USD 87.8 billion in tax payment to China, accounted for 2.69% of China’s total same period fiscal revenue. In addition, based on the estimated results, the study continued assessing the contribution of Taiwan businesspeople on the economic development of Jiangsu Province, Guangdong Province, and Shanghai City with four indexes, capital formation, international trade, employment of labors, and fiscal revenue. The paper found that, in terms of the direct investment, Jiangsu Province has the largest amount of direct investment invested by Taiwan businesspeople in China. However, in terms of total volume of imports and exports, employment of working population, and total taxes paid, Guangdong Province has the largest amount of investment. Besides having relatively more total taxes paid, the values of other three indexes of Shanghai City are the smallest relatively. Finally, this paper used two indexes, international trade and employment of labors, to evaluate the contribution of three Taiwanese enterprises, Hong Fu Jin Precision Industry (Shenzhen) Co., Ltd., Dagong (Shanghai) Electric Appliance Co., Ltd., and Maintek Computer (Suzhou) Co., Ltd. to the economic development of China. The results showed that Hong Fu Jin Precision Industry (Shenzhen) is not only the enterprise with the largest export volume in China but also the enterprise hiring the largest number of working population. In addition, Dagong (Shanghai) Electric Appliance Co., Ltd. and Maintek Computer (Suzhou) Co., Ltd. are not only enterprises which make great contributions to the international trade and employment of labors in China, but also are the largest-scaled Taiwanese electronic information industry in Shanghai City and Jiangsu Province, respectively.