지방교부세의 표준행정수요 산정방식에 관한 연구
- Title
- 지방교부세의 표준행정수요 산정방식에 관한 연구
- Author
- 주만수
- Keywords
- standard administrative demand; local shared tax; categorizing types of local governments
- Issue Date
- 2004-06
- Publisher
- 한국지방재정학회
- Citation
- 한국지방재정논집, v. 9, No. 1, Page. 5-26
- Abstract
- This paper presents a better idea in estimating a standard
administrative demand, which is a key factor of allocation of local
shared tax among local governments. The demands for 31 items
including administrative works, social welfare, road improvements,
and so on needs to be estimated for three types of local
governments, si, kun, and ku. By introducing dummy variables for
characterizing each type of governments and selecting explanatory
variables logically, the paper shows a way to improve econometric
results. It implies that in estimating a standard administrative
demand, the current method categorizing types of local governments
arbitrarily should be substituted with a logical one.
- URI
- http://www.dbpia.co.kr/journal/articleDetail?nodeId=NODE07403828&language=ko_KRhttps://repository.hanyang.ac.kr/handle/20.500.11754/149361
- ISSN
- 1598-4788
- Appears in Collections:
- COLLEGE OF BUSINESS AND ECONOMICS[E](경상대학) > ECONOMICS(경제학부) > Articles
- Files in This Item:
There are no files associated with this item.
- Export
- RIS (EndNote)
- XLS (Excel)
- XML