| Summary: | 碩士 === 國立臺中科技大學 === 財政稅務系租稅管理與理財規劃碩士班 === 102 === Taiwan authority has began to focus on government performance due to depressing economy and budget deficit, so we conduct panel with 22 Taiwan counties and its government governance to examine Wagner''s Law during 2001 - 2010 in Taiwan. Our findings are as follows: (1) Economic development will increase government spending, income elasticity is less than 1, Wagner''s Law does not exist in Taiwan; (2) local governance efficiency and government spending exists a significant positive correlation, higher local governance efficiency will increase government spending, but at the same time considering the cross effect will be weakened. Therefore, government spending increase might not caused by the economic development, may be local governments for to maintain normal business; (3) Healthy financial environment will be let government spending increase .
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