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논문

알림

지방자치 관련분야의 지식교류를 위하여 자치행정, 지방재정ㆍ세제, 지역개발분야의 수준 있는 연구 논문들을 기고 받아 발간합니다.

분류
지방행정연구 제11권 제3호 통권 41호 1996.11
구분
기고논문

시계열이론을 이용한 이전재정의 형평화효과분석

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저자
조기현
발행일
1996.11
제11권 제3호
통권
41호
다운로드
시계열이론을 이용한 이전재정의 형평화효과분석download

In this study, We analyze horizontal and vertical equity effects of grants using Granger Causality Test and Error Correction Model, which are popular in time series econometrics. By Granger Causality Test, we found that Local Share Tax is Granger -caused by local tax revenue and has vertical equity effects. But it turns out that National Grants are not affected by local tax revenue and have its own operational mechanism. Error Correction Model reinforces this results. Overall adjustment coefficient is 1.05~1.20, which implies that vertical equity effect is fairly significant. However, Considering the Coefficient 0.85 of Local Share Tax, we recommend that it should expand by 15%.
On the other hand, local adjustment coefficient is quite different to each other and it is positively correlated with the size of local government expenditure. It implies that the horizontal equity effect is not significant. We confirm this result by Varience Decomposition method.