美國學界現在正興起一股地方政府的歲入多元化（Revenue Diversification）之研究風潮。根據現有文獻的分析探討，歲入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。而其假設則是認為歲入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歲入多元化作得徹底，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。本研究的第一部份嘗試著對現有的文獻有關歲入多元化之論述進行全面性地的探討與分析。 在完成第一部份的相關理論探討與實證研究分類以後，本研究嘗試著以我國地方政府的實證資料，來進行歲入多元化的分析。我國的地方政府長期以來為財政困窘所苦，復以中央統籌分配稅款的分配不均，使得貧縣愈貧、富市愈富之不公平現象產生。因此之故，我國中央政府近年致力於地方政府的財政改革之推動，冀望能夠減少城鄉與南北發展之差距，並使各地方政府之財政能夠朝自給自足之方向來發展。 而本研究政即是想要藉由目前美國公共行政學界所流行的歲入多元化之概念，來作為一個研究主題。而在美國學界抑或是政府部門，亦已經逐漸的接受了歲入多元化之概念，並將其型塑為一個重要的政策目標以供地方政府首長來追求。也因此，本研究認為該政策目標如能夠引進我國地方政府，或可有效地穩定各地方政府之稅收，並進一步地帶動各區域的發展。最後，我們會將實證資料的研究結果，歸納出可能的政策建議，以作為未來我國地方政府財政改革的方針。 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 county governments even couldn’t afford to pay the salary of civil service, which pose threat to the continuing operation of public administration of the selected jurisdictions. 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. Alter 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.
