Date of Award




Document Type


Degree Name

Doctor of Philosophy (PhD)


Department of Public Administration and Policy

Content Description

1 online resource (xii, 236 pages) : PDF file, illustrations

Dissertation/Thesis Chair

James W. Fossett

Committee Members

Yu-Ying Kuo, Robert M. Purtell


fiscal decentralization, institutionalized flypaper effect, intergovernmental transfer, interregional equalization, local financial accountability, Decentralization in government, Fiscal policy, Intergovernmental fiscal relations, Finance, Public

Subject Categories

Public Administration | Public Policy


Fiscal decentralization has generated enormous interest in the past two decades. Despite some remaining skepticism regarding fiscal decentralization, many countries have adopted various forms in an effort to improve public service quality. The primary objectives of this dissertation are to understand fiscal decentralization in unitary countries, to gain information about the role of the equalization program in local finances, and to investigate local financial accountability issues in a unitary country. Three independent but linked studies were conducted to achieve the above objectives. They employ case studies on Taiwan's equalization transfer program, the Centrally-Allotted Tax Revenue (CATR) program, and local financial accountability -- since a transformation of the CATR program in 2000 from a discretionary to a formula-driven program was referred to as a reform toward fiscal decentralization.