社會福利支出如何運用於調節區域之間的經濟差距，是政府在達致政策公平目標時的重要課題。臺灣的社會福利自1990年代後期已受到高度重視，各級政府的社會福利支出比重逐步上升，然而在社會福利增長的過程中，是否達致政策的公平目標，必須加以驗證。本論文之研究目的即藉由分析縣市地方政府社會福利支出在經濟中的角色，分別根據投入均等、產出均等、以及Rawls (1971) 與 Roemer (1998) 之公平論述，依據研究需求採用追蹤資料模型與一般化動差法（Generalized method of moments，GMM），著重於臺灣地區之社會福利資源在縣市政府之間的配置關係與對經濟成長的影響，分章進行實證研究。
第一個研究主題從「投入均等」之角度，分析臺灣地區二十三縣市地方政府社會福利支出相對集中度之影響因素。將社會福利支出分別依據人口份額與都市計畫區土地面積份額計算出社會福利集中商數，分析人口結構、產業、財政等總體經濟變數對於社會福利分配集中度的作用，結果顯示人口、經濟產業與財政組成，皆是影響地方政府社會福利分配均等程度的因素，且各縣市政府的財政組成對於社會福利資源配置的均等化發揮了調整的效果。
第二個研究主題區分了縣市的貧富階層，運用Rawls (1971) 與Roemer (1998) 的公平理論，分析應得原則與使最不利階層獲最大利益之差異原則是否成立。研究結果顯示對社會福利高度需求、財政能力佳，是能夠獲致較多社會福利資源之因素，所得最低階層之五縣市所獲得之人均社會福利支出顯著較低，則能推論出政府之財富水準仍是決定福利資源多寡之重要因素。且研究發現決定富有與貧窮地區社會福利的變數差異甚大，顯示出貧富地區之環境因素與所享有社會福利利益之差別；而應得原則及差異原則之論證，則未能在臺灣地區縣市政府中的福利支出水準中獲得證實。
除了針對地方政府社會福利支出的配置與決定因素進行研究外，最後一個研究主題運用內生成長理論，從「產出均等」觀點探討地方政府的社會福利支出，對於經濟成長與人均收入差距的影響。結果顯示社會福利支出有減低未來經濟成長及擴大人均所得差距之作用，且雖然社會福利支出透過失業率促進地方的經濟成長，但與勞動參與率交互作用後卻降低了經濟成長，表現出可能存在著公共支出的排擠效果甚或道德危險問題。

Welfare expenditure is an important policy tool if the government wants to pursue social equity, and the expenditure by local governments in particular reveals the needs of residents, fiscal capacity and fiscal efforts in such areas. The distribution pattern of social welfare expenditure in local areas and its effect on the economy are examined in this thesis. Therefore, based on the theory of fiscal equality and the thought of political economic philosophy, this research explores three facets of local government expenditure on social welfare. The theories of input, output equality, and the argument of Rawls (1971) and Roemer (1998) are investigated using empirical models in individual chapters. The panel data model and generalized method of moments (GMM) are adopted in the empirical studies.
The thesis first investigates the distribution equality of local government social welfare expenditure between the 23 cities and counties. A location quotient is employed as an index to assess the concentration quotient of social welfare resources. As the total social welfare expenditures are equalized by the population share and the squared measure of the share of urban areas individually, the results show a distinct welfare sharing inequality between local governments. The empirical results also show that the population structure and the economic conditions of the local area are the important determinants for the distribution of the social welfare spending. Moreover, the fiscal composition is the important element with regard to balancing the social welfare distribution between local governments.
Further, the thesis tests the theory of justice of Rawls (1971) and the equity of opportunity of Roemer (1998), and thus divides the cities and counties into the rich or poor categories ones according to the disposable income per capita. The results show that a high demand for social welfare and with greater fiscal ability are the determinants for citizens receiving a higher level of average social welfare. Rawls (1971) and Roemer (1998) argue that the difference principle (or called maximin principle) is the best measure of equity. However, the empirical results show that the poorest group of cities and counties has significantly less social welfare spending per capita. This implies the equity argument of Rawls (1971) and Roemer (1998) is not valid in the case of Taiwan.
Finally, endogenous growth theory is used to investigate the effects of the local government social welfare expenditures on economic growth. The results show that social welfare expenditure decreases future economic growth and increases the income gap between cities. When the social welfare expenditure interacts with the unemployment rate, it drives the future economic growth and expands the income gap. However, its interaction with the labor participation rate decreases both future economic growth and the income gap. This shows the possibility of crowding out effects and moral hazard arise in relation to such public spending.

一、中文參考書目
中國評論新聞網：〈報告稱多數美國人受益於政府項目〉，2007年4月27日。網址：
http://www.chinareviewnews.com/doc/1003/5/6/5/100356575.html?coluid=4&kindid=16&docid=100356575，瀏覽日期：2010年3月24日。
王正：《我國社會福利資源整合與合理化之研究》，（台北：行政院經濟建設委員會委託研究報告，2007年）。
王正、鄭文輝：《社會福利制度之發展及對經濟之影響—國際比較》，（台北：行政院經濟建設委員會委託研究報告，1995年）。
古允文：〈平等與凝聚：台灣社會福利發展的思考〉，《社會政策與社會工作學刊》，5卷1期（2001年），頁145-169。
行政院主計處：《九十七年家庭收支調查報告》，（台北：行政院主計處，2008年）。
行政院研究發展考核委員會：《均衡地方經濟發展理論與實證之研究》，（南投：行政院研究發展考核委員會中部辦公室，2000年）。
行政院經濟建設委員會：《社會福利支出對總體經濟發展之影響》，（台北：行政院經濟建設委員會，1996年）。
吳朝欽、張容菁：〈政府支出型態、人力資本與經濟成長－台灣之實證研究〉，《財稅研究》，41卷4期（2009年7月），頁172-187。
呂朝賢：〈近十年來台灣省各縣市貧窮率變化的影響因素〉，《台灣銀行季刊》，46期（1995年），頁252-272。
呂朝賢：《台灣的貧窮問題：理論的定位、檢證與政策》，中正大學社會福利系博士論文，1998年。
李建強、張存炳：〈社會福利支出、人力資本與經濟成長－台灣的實證研究〉，《經濟與管理論叢》，3卷2期（2007年6月），頁225-247。
李建興：《當代財政學》，（台北：新陸書局股份有限公司，2008年）。
李淑容：〈從SCI架構分析台灣社會福利經費及其分配效益－以1991年資料為例〉，《社會政策與社會工作學刊》，1卷2期（1997年12月），頁189-223。
李顯峰、呂昌熙：〈地方財政與地方經濟成長的政治經濟分析〉，《財稅研究》，39卷3期（2007年5月），頁1-23。
何金巡：《政府社會福利支出之總體經濟效果》，（台北市：行政院主計處，1995年）。
林火旺：《羅爾斯正義論》，（台北：台灣書店，1998年）。
林恭正、張佩甄：〈公平、效率及社會福利的評估－以台灣為例〉，《財稅研究》，38卷5期（2006年9月），頁74-96。
林萬億：《台灣的社會福利：歷史經驗與制度分析》，（台北：五南圖書出版有限公司，2006年）。
林萬億、沈詩涵：〈1980年代以來台灣社會工作與社會福利學術的發展〉，《社會政策與社會工作學刊》，12卷1期（2008年），頁219-280。
林繼文：〈憲法作為一種制度〉，《政治與社會哲學評論》，5期（2003年6月），頁35-74。
官有垣、鄭文輝：〈省虛級化後地方政府徵闢自有財源之問題與對策〉，《社會建設季刊》，100期（1999年），頁92-118。
范錦明：〈台灣當前貧富差距問題〉，《台灣民主季刊》，4卷4期（2007年），頁151-157。
孫健忠：〈社會津貼實施經驗的反省：以敬老津貼為例〉，《社會政策與社會工作期刊》，1卷1期（1997年），頁73-98。
徐偉初、蘇靜娟：〈地方財政收支與經濟成長－台灣的實證分析〉，《財稅研究》，35卷6期（2003年11月），頁16-39。
高安邦：《政治經濟學》，（台北：五南圖書出版有限公司，2002年）。
胡勝正：〈縮短城鄉差距 均衡國家資源分配〉，總統府月會(2006/10/11)，http://www.cepd.gov.tw/m1.aspx?sNo=0000614，瀏覽日期：2010年3月1日。
張李淑容、劉小蘭：〈我國地方財政制度對地方經濟成長之影響分析〉，《台灣土地研究》，13卷1期（2010年5月），頁69-94。
張其祿：〈我國地方政府財政地位之經驗研究〉，《國立政治大學公共行政學報》，8期（2003年），頁99-122。
張英陣：〈公私部門福利角色的分工〉，詹火生、古允文編著，《新世紀的社會福利政策》，（臺北：厚生基金會，1998年），頁21-38。
張清富：〈區域貧窮與家戶組成：台灣省的個案研究〉，《社會學與社會工作》，9期（1992年），頁6-25。
馮正民、林楨家：《都市及區域分析方法》，（新竹市：建都文化事業股份有限公司，2000年）。
陳建甫：〈台灣相對貧窮家戶的現況與變遷〉，《社區發展季刊》，75期（1996年），頁95-116。
陳建甫：〈影響地區相對貧窮率因素之研究：以一九八四至一九九四年台灣縣市地區為例〉，《社區發展季刊》，76期（1996年），頁195-213。
傅立葉：〈我國政府支出的政治經濟分析〉，中華民國現代社會福利協會編，《台灣的社會福利：民間觀點》，（台北：五南圖書出版公司，1995年），頁161-205。
傅從喜：〈從轉型國家與開發中國家年金改革經驗論台灣年金體系的建構〉，《台灣社會福利學刊》，5卷2期（2007年），頁31-66。
黃台心：《計量經濟學》，（台北：雙葉書廊有限公司，2005年）。
黃仁德、羅時萬：《現代經濟成長理論》，（台北：華泰文化事業股份有限公司，2000年）。
詹火生：《社會福利城鄉差距與對策之研究》，（台北：內政部社會司委託研究報告，2004年）。
葉金標：〈台灣各縣市所得分配不均之探討〉，《財稅研究》，40卷1期（2008年1月），頁111-121。
劉宗欣、林恭正：〈社會福利支出、國民年金與跨世代財政負擔〉，《台灣經濟政策與預測》，33卷2期（2003年），頁61-95。
陸品妃：〈「不平等」的平等〉，《政治與社會哲學評論》，19期（2006年12月），頁85-112。
蔡吉源：《社會福利支出對台灣總體經濟的影響》，（台北：中央研究院中山人文社會科學研究所，1997年）。
蔡吉源、林健次：《地方財政－理論與實務》，（台北：三民書局，2007年）。
蔡宏昭：《社會福利經濟分析》，（台北：揚智文化事業股份有限公司，2004年）。
蔡明璋：《台灣的貧窮：下層階級的結構分析》，（台北：巨流，1996年）。
薛承泰：〈台灣地區人口特質與趨勢：對社會福利政策的幾個啟示〉，《國家政策季刊》，2卷4期（2003年12月），頁1-22。

二、外文參考書目
Aghion, P., and S. N. Durlauf, Handbook of Economic Growth (Oxford: North-Holland, 2005).
Alesina, A., and D. Rodrik, “Distributive Politics and Economic Growth,” Quarterly Journal of Economics, Vol. 109, No. 2 (1994), pp. 465-490.
Anand, S., and M. Ravallion, “Human Development in Poor Countries: On the Role of Private Incomes and Public Services,” Journal of Economic Perspectives, Vol. 106 (1993), pp. 133-150.
Armstrong, H., and J. Taylor, Regional Economics and Policy (Harvester Wheatsheaf, 1993).
Arellano, M., and S. Bond, “Some Tests of Specification For Panel Data: Monte Carlo Evidence and an Application to Employment Equations,” Review of Economic Studies, Vol. 58 (1991), pp. 277-297.
Arellano, M., and O. Bover, “Another Look at the Instrumental Variables Estimation of Error-components Models,” Journal of Econometrics, Vol. 68 (1995), pp. 29-51.
Atkinson, A. B., “Is the Welfare State Necessarily a Barrier to Economic Growth?” in Income and the Welfare State (Cambridge: Cambridge University Press, 1995), pp. 121-131.
Baltagi, B. H., Econometric Analysis of Panel Data (Chichester, England: John Wiley & Sons Ltd., 2001).
Barro, R. J., “Determinants of Economic Growth: A Cross-country Empirical Study,” NBER Working Paper, No. 5698 (1996).
Barro, R. J., “Government Spending in a Simple Model of Endogenous Growth,” Journal of Political Economy, Vol. 98, No. 5 (1990), pp. S103-S125.
Barro, R. J., “Public Finance in Models of Economic Growth,” Review of Economic Studies, Vol. 59, No. 4 (1992), pp. 645-661.
Barro, R. J., and X. Sala-i-Martin, Economic Growth, second edition (Cambridge, Massachusetts: The MIT Press, 2004).
Bertola, G., “Factor Shares and Savings in Endogenous Growth,” American Economic Review, Vol. 83, No. 5 (1993), pp. 1184-1198.
Bird, R. M., “Assessing Tax Policy in Developing Countries: A Critical Review of The Literature,” Finanzarchiv, Vol. 34 (1976), pp. 244-265.
Bird, R. M., and M. Smart, “Intergovernmental Fiscal Transfers: International Lessons for Developing Countries,” World Development, Vol. 30, No. 6 (2002), pp. 899-912.
Bird, R. M., and A. V. Tarasov, “Closing the Gap: Fiscal Imbalances and Intergovernmental Transfers in Developed Federations,” Environment and Planning C: Government and Policy, Vol. 22 (2004), pp. 77-102.
Blundell, R., and S. Bond, “Initial Conditions and Moment Restrictions in Dynamic Panel Data Models,” Journal of Econometrics, Vol. 87 (1998), pp. 115-143.
Boadway, R., “The Theory and Practice of Equalization,” CESifo Economic Studies, Vol. 50 (1/2004), pp. 211-254.
Brown, A. J., and E. M. Burrows, Regional Economic Problems: Comparative Experiences of Some Market Economies (London: George Allen & Unwin Ltd., 1977).
Buchanan, J. M., and G. Tullock, The Calculus of Consent (Ann Arbor: The University of Michigan Press, 1962).
Bureau of Labor Statistics, website: http://www.bls.gov/cew/home.htm (viewed on March 24, 2011).
Bureau of Labor Statistics, Location Quotient Calculator, website: http://www.bls.gov/cew/cewlq.htm (viewed on March 24, 2011).
Cashin, P., “Government Spending, Taxes and Economic Growth,” IMF Staff Papers, Vol. 42, No. 2 (1995), pp. 237-269.
Darby, M., Effects of Social Security on Income and the Capital Stock (Washington, D.C.: American Enterprise Institute Publisher, 1979).
Deller, S. C., and V. Lledo, “Local Government Taxing, Spending and Economic Growth: New Evidence for Wisconsin,” Staff Paper Series from University of Wisconsin, Agricultural and Applied Economics, No. 447 (2002).
Downs, A., An Economic Theory of Democracy (New York: Harper and Row, 1957).
Downs, A., Inside Bureaucracy (Boston: Little, Brown and Company, 1967).
Easterly, W., M. Kremer, L. Pritchett, and L. Summers, “Good Policy or Good Luck?” Journal of Monetary Economics, Vol. 32, No. 3 (1993), pp. 459-483.
Ehrlich, I., and J.-G. Zhong, “Social Security and the Real Economy: An Inquiry into Some Neglected Issues,” American Economic Review, Vol. 88, No. 2 (1998), pp. 151-157.
Eichhorst, A., “Evaluating the Need Assessment in Fiscal Equalization Schemes at the Local Government Level,” Journal of Socio-Economics, Vol. 36, No. 5 (2007), pp. 745-770.
Feldstein, M., “Social Security, Induced Retirement, and Aggregate Capital Accumulation,” Journal of Political Economy, Vol. 82 (1974), pp. 905-926.
Florence, P. S., Report on the Location of Industry (London, UK: Political and Economic Planning, 1939).
Friedmann, J., Regional Policy: A Case Study of Enezuela (Cambridge, Mass: The MIT Press, 1966).
Galenson, W., Economic Growth and Structural Change in Taiwan (Ithaca, New York: Cornell University Press, 1979).
Goodin, R. E., Reasons for Welfare: The Political Theory of the Welfare State (Princeton, N.J.: Princeton University Press, 1988).
Gough, I., “Competitiveness and Social Policy,” Opening plenary at International Conference on New Prospects for Social Welfare Systems in East Asia, Puli, Taiwan, ROC, April 1998.
Greene, W. H., LIMDEP, version 8.0. Econometric Modeling Guide, Vol. 1 (Plainview, N.Y.: Econometric Software Inc., 2002), pp. E14-9-E14-11.
Greene, W. H., Econometric Analysis, 5th ed. (N.J.: Prentice Hall, 2003).
Guimarães, P., O. Figueiredo, and D. Woodward, “Dartboard Tests for the Location Quotient,” Regional Science and Urban Economics, Vol. 39, No. 3 (2009), pp. 360-364.
Hausman, J. A., “Specification Tests in Econometrics,” Econometrica, Vol. 46, No. 6 (1978), pp. 1251-1271.
Helms, L. J., “The Effect of State and Local Taxes on Economic Growth: A Time Series-Cross Section Approach,” Review of Economics and Statistics, Vol. 67, No. 4 (1985), pp. 574-582.
Hindriks, J., and G. D. Myles, Intermediate Public Economics (Cambridge, Massachusetts: The MIT Press, 2006).
Hoynes, H. W., “How Does a Community’s Demographic Composition Alter Its Fiscal Burdens?: Comment,” In Demographic Change and Fiscal Policy, eds. A. J. Auerbach and R. D. Lee (Cambridge: Cambridge University Press, 2001), pp. 149-154.
Hayakawa, K., “Small Sample Bias Properties of the System GMM Estimator in Dynamic Panel Data Models,” Economics Letters, Vol. 95 (2007), pp. 32-38.
Kim, S., “Spatial Inequality and Economic Development: Theories, Facts, and Policies,” in Urbanization and Growth, eds. M. Spence, P. C. Annez, and R. M. Buckley (Washington, D.C.: The World Bank, 2009), pp. 133-166.
Kurzman, C., R. Werum, and R. E. Burkhart, “Democracy’s Effect on Economic Growth: A Pooled Time-series Analysis, 1951–1980,” Studies in Comparative International Development, Vol. 37, No. 1 (2002), pp. 3-33.
Le Grand, J., “Fiscal Equity and Central Government Grants to Local Authorities,” The Economic Journal, Vol. 85, No. 339 (1975), pp. 531-547.
Lee, R. D., “Demographic Change, Welfare, and Intergenerational Transfers: A Global Overview,” in Ages, Generations and the Social Contract: The Demographic Challenges Facing the Welfare State, eds. J. Veron, S. Pennec, and J. Legare (Dordrecht: Springer, 2007), pp. 17-43.
Lee, R. D., A. Mason, and T. Miller, “Saving, Wealth, and the Transition from Transfers to Individual Responsibility: The Case of Taiwan and the United States,” The Scandinavian Journal of Economics, Vol. 105, No. 3 (2003), pp. 339-358.
Luxembourg Income Study (LIS)，website: http://www.lisproject.org/php/kf/kf.php#kf (viewed on March 24, 2011).
Macurdy, T., and T. Nechyba, “How Does a Community’s Demographic Composition Alter Its Fiscal Burdens?,” in Demographic Change and Fiscal Policy, eds. A. J. Auerbach and R. D. Lee (Cambridge: Cambridge University Press, 2001), pp. 101-148.
Mankiw, N. G., D. Romer, and D. N. Weil, “A Countribution to the Empirics of Economi Growth,” The Quarterly Journal of Economics, Vol. 107, No. 2 (1992), pp. 407-437.
Martinez-Vazquez, J., and A. Timofeev, “Regional-Local Dimension of Russia's Fiscal Equalization,” Journal of Comparative Economics, Vol. 36, No. 1 (2008), pp. 157-176.
Martinez-Vazquez, J., and J. Boex, The Design of Equalization Grants: Theory and Applications, Part One (Atlanta: Georgia State University, World Bank Institute, 2001).
Merriam-Webster, website: http://www.merriam-webster.com/dictionary/egalitarianism (viewed on March 24, 2011).
Mofidi, A., and J. A. Stone, “Do State and Local Taxes Affect Economic Growth,” Review of Economics and Statistics, Vol. 72, No. 4 (1990), pp. 686-691.
Mueller, D. C., Public Choice II (Cambridge, England: Cambridge University Press, 1989).
Musgrave, R. A., and P. B. Musgrave, Public Finace in Theory and Practice, 5th ed. (New York: McGraw-Hill, 1989).
Niskanen, W. A. J., Bureaucracy and Representative Government (Chicago: Aldine, 1971).
North, D. C., Institutions, Instututional Change and Economic Performance (Cambridge: Cambridge University Perss, 1990).
Oxford English Dictionary, website: http://www.oed.com/ (viewed on March 24, 2011).
Padovano, F., The Politics and Economics of Regional Transfers: Decentralization, Interregional Redistribution and Income Convergence (Cheltenham: Edward Elgar Publishing Ltd., 2007).
Perotti, R., “Growth, Income Distribution and Democracy: What the Data Say,” Journal of Economics Growth, Vol. 1, No. 2 (1996), pp. 149-187.
Pfaller, A., I. Gough, and G. Therborn, Can the Welfare State Compete? (London: Macmillian Academic and Professional Ltd., 1992).
Pigou, A. C., A Study in Public Finance (La Vergne: Lightning Source Inc., 2006).
Qing, Y. U., and Tsui Kaiyuen, “Factor Decomposition of Sub-Provincial Fiscal Disparities in China,” China Economic Review, Vol. 16, No. 4 (2005), pp. 403-418.
Rawls, J., A Theory of Justice (Cambridge Mass.: The Belknap Press of Harvard University Press, 1971).
Rawls, J., A Theory of Justice, revised edition (Cambridge Mass.: The Belknap Press of Harvard University Press, 1999).
Roemer, J. E., A Future for Socialism (Cambridge, Mass.: Harvard University Press, 1994).
Roemer, J. E., Equality of Opportunity (Cambridge: Harvard University Press, 1998).
Roemer, J. E., R. Aaberge, U. Colombino, J. Fritzell, S. P. Jenkins, A. Lefranc, I. Marx, M. Page, E. Pommer, J. Ruiz-Castillo, M. J. S. Segundo, T. Tranaes, A. Trannoy, G. G. Wagner, and I. Zubiri, “To What Extent Do Fiscal Regimes Equalize Opportunities for Income Acquisition Among Citizens?” Journal of Public Economics, Vol. 87, No. 3-4 (2003), pp. 539-565.
Roodman, D., “How to Do xtabond2: An Introduction to “Difference” and “System” GMM in Stata,” Center for Global Development, Working Paper No. 13 (December 2006).
Sala-i-Martin, X., “Transfers, Social Safety Nets, and Economic Growth,” IMF Staff Papers, Vol. 44, No. 1 (1997), pp. 81-102.
Sarel, M., “How Macroeconomic Factors Affect Income Distribution: The Cross-Country Evidence,” IMF Working Papers, No.152 (1997).
Shankar, R., and A. Shah, “Bridging the Economic Divide within Countries: A Scorecard on the Performance of Regional Policies in Reducing Regional Income Disparities,” World Development, Vol. 31, No. 8 (2003), pp. 1421-1441.
Tao, H.-L., “Equal Educational Spending Across Districts--A Case Study of Taiwan,” Economics of Education Review, Vol. 29, No. 6 (2010), pp. 980-992.
Tiebout, C., “A Pure Theory of Local Expenditures,” Journal of Political Economy (October 1956), pp. 416-424.
Tsai, C.-L., M.-C. Hung, and K. Harriott, “Human Capital Composition and Economic Growth,” Social Indicators Research, Vol. 99 (2010), pp. 41-59.
Tsai, C.-Y., “The Domestic Effect of the Current Account Imbalance in Taiwan (1980-1990),” Industry of Free China, Vol. 81, No. 3 (March 1994), pp. 45-70.
Tullock, G., The Politics of Bureaucracy (Washington, D.C.: Public Affairs Press, 1965).
Tullock, G., “Government Growth,” Taiwan Journal of Political Economy, Vol. 1, No. 1 (1995), pp. 21-26.
Warr, P., and W.-T. Wang, “Poverty, Inequality and Economic Growth in Taiwan,” in The Political Economy of Taiwan's Development into 21st Centry, ed. G. Ranis (MA: Edward Elgar, 1999), pp. 133-165.
World Bank, The World Bank Annual Report: Major World Bank Programs - Human Development (Washington, D.C.: The World Bank, 1997).
Yaffee, R., “A Primer for Panel Data Analysis,” in Connect Information Technology at NYU (New York University, 2003).