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균형발전특별회계의 평가와 발전방향(Policy issues on reforming Balanced Development Special Account)

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  • 균형발전특별회계의 평가와 발전방향(Policy issues on reforming Balanced Development Special Account)
  • 김정훈; 김현아
  • 한국조세연구원


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Title 균형발전특별회계의 평가와 발전방향(Policy issues on reforming Balanced Development Special Account)
Similar Titles
Material Type Reports
Author(Korean)

김정훈; 김현아

Publisher

서울:한국조세연구원

Date 2006-12
Pages 157
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Link
Subject Economy < Economic Administration
Holding 한국조세연구원

Abstract

The objective of this paper is to analyze and evaluate balanced development special account (BSDA), which was created two years ago as a process of reforming special grants. As a result of the reform, BSDA was created by combining more than 100 specific grants with an objective to make it a kind of block grant. The process is incomplete, however, and BSDA is needed to be modified further to become a block grant in its real sense.
To find a way to improve BSDA, this paper analyzes the statistical characteristics of BSDA, using regional panel data that includes the BSDA data obtained from the Ministry of Planning and Budget. The main objective of the regression analysis in the report is to see whether different categories of BSDA projects have different effects on the local governments' expenditure on economic development, and we confirm the conjecture that the heterogeneity of BSDA projects is statistically significant. This finding suggests that categorizing BSDA projects into several different block grants, which consist of more homogeneous projects, is more consistent with the object of creating BDSA. (The rest omitted)