우리 나라 지방재정 불균등의 실태와 원인 분석

Abstract

The purpose of this paper is to analyze the trend in inequality of local public finance and to find some policy implications. Cities and counties have been analyzed using the annual data set of 1995 and 1999. The findings are as follows. First, the inequality of overall local public finance has been aggravated and the degree of inequality has proven to be more serious in expenditure than in revenue. Second, external source revenue is more inequally distributed than own source revenue, which is true in both cities and counties. Third, the result of factor decomposition in inequality of revenues shows that nontax revenue, subsidies and local share tax contribute most in cities and counties. Fourth, the result of factor decomposition in inequality of expenditures by function shows that economic development expenditure contributes most.