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The Investigation of Fiscal Position of Kaohsiung County Before and After the Merge of City and County

The objective of this paper is to discuss the financial status of Kaohsiung city after the impact of the Governing Allocation of Revenues and Expenditures Act and the merge of Kaohsiung city and county. After Kaohsiung city-county consolidation to elevate status on December 25, 2010, the new government, by the law, needs to accept the obligations and responsibilities of Kaohsiung County in addition to the original outstanding debts of two governments. It is therefore interesting to ask if the restructuring of administrative regions policy leads to the budget deficit of the new government too large. To this end, we test whether the Kaohsiung fiscal deficits are too large to be sustaintable over the period 1987-2010. Our empirical results have shown that, at the present system of laws, the fiscal deficits of the Kaohsiung city-county consolidation are satisfied since they are stationary.

Identiferoai:union.ndltd.org:NSYSU/oai:NSYSU:etd-0815112-185912
Date15 August 2012
CreatorsLin, Chuan-Ping
ContributorsLee, Chingnun, Wu, Jyh-Lin, Keng, Shao-Hsun
PublisherNSYSU
Source SetsNSYSU Electronic Thesis and Dissertation Archive
LanguageCholon
Detected LanguageEnglish
Typetext
Formatapplication/pdf
Sourcehttp://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0815112-185912
Rightsuser_define, Copyright information available at source archive

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