美國學界現在正興起一股地方政府的稅收多元化（Revenue Diversification）之研究風潮。根據現有文獻的分析探討，稅收多元化的衡量是以市場集中度指標 Herfindahl-Hirschman Index（HHI）所修改而成的。而其假設則是認為稅收多元化對於地方政府的收入穩定有著極大的關係，亦即稅收愈多元化的地方政府，其收入也就更加地穩定。而另外一些財政學者也據此推論出地方政府的稅收多元化作得徹底，則可以有效地促進當地的經濟發展，以及連帶地影響到當地居民的收入所得。本研究嘗試著對現有的文獻進行全面性地的探討，並且以我國地方政府的實證資料，來進行稅收多元化的分析探討。最後，於文末將歸納出可能的政策建議，以作為未來我國地方政府改革的方針。 The study on revenue diversification is prospering and has long been held as desirable policy aims by many tax policy analysts. In our grant project, we attempt to investigate the current study on this topic and conduct the content analysis on the relevant literatures. According to the current study on revenue diversification, the HHI index is the most widely used measurements to assess the revenue structures of local governments in the United States. The arguments of relevant studies contend that with the more diversified revenues structure, the income of local government would be getting more stabilized. Thereby, the more stabilized revenue income, the local government would be able to embark upon the road of infrastructure establishment and human resources accumulation. As a result, experts in public finance also attempt to discover the associations between revenue diversification and local economy by using regression analysis. In recent years, the national government in Taiwan also tries to initiate fiscal reform in local governments, due primarily to the financial difficulties plaguing on these jurisdictions. Some poor city/county governments even couldn’t afford to pay the salary of civil service, which pose threat to the continuing operation of public administration. Therefore, several financial reform measures have been proposed to improve the fiscal condition of these local governments. Based on the concept of revenue diversification, we would conduct the empirical study on the basis of Taiwan’s data set. In other words, we attempt to explore the status of revenue structure of the local governments in Taiwan. After our research, we may prove that the revenue diversification is one of effective policy prescription to the fiscal reform in the local governments of Taiwan.
