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지방선거 이후의 기초자치단체 재정운영의 변화(Political decentralization and fiscal management of local governments)

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  • 지방선거 이후의 기초자치단체 재정운영의 변화(Political decentralization and fiscal management of local governments)
  • 박노욱
  • 한국조세연구원


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Title 지방선거 이후의 기초자치단체 재정운영의 변화(Political decentralization and fiscal management of local governments)
Similar Titles
Material Type Reports
Author(Korean)

박노욱

Publisher

서울:한국조세연구원

Date 2004-12
Pages 105
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Link
Subject Economy < Economic Administration
Holding 한국조세연구원

Abstract

This paper empirically examines the effects of political decentralization on the fiscal management of local governments. The resumption of Korean local elections in 1995 offers a valuable opportunity to compare the fiscal management of local governments under elected and appointed local officials. By employing panel data of local governments during 1991~1999, this paper finds the following results: (1) fiscal independence rises on average; (2) local governments rely more on non-tax revenues, of which political costs are less than those of local taxes; (3) reliance of intergovernmental grants compared to local borrowings increases slightly; (4) politically competitive electoral districts experience less improvement in fiscal independence and exhibits more dependence on intergovernmental grants. These results suggest that elected local officials raise more internal revenues with an effort to minimize political costs and political characteristics of local governments become important in attracting intergovernmental grants after decentralization.