Journal of Education and Psychology

The purpose of this research was to investigate what have the trends in horizontal equity been for current expenditures in compulsory education and to determine if relationship existed in Taiwan Province between the fiscal capacity of Hsiens & Municipalities and per-pupil current expenditures available during the past twenty-six years.

Annual Report of Financial Statistics of Taiwan Province and Yearbook of Educational Statistics of Taiwan Province were used as raw data to analyse the distribution of current expenditures in compulsory education. This study focus on horizontal equity for students and equal opportunity, using fiscal neutrality of expenditures as a measure. Horizontal equity was measured by the interquatile range, the McLoone index, Theil's measure, and the Gini coefficient. The relationship between Hsiens & Municipalities was examined through fiscal neutrality analysis, correlation coefficient, slope, and adjusted relationship measure were used to accomplish this analysis.

Findings indicate that the horizontal equity has worsened over the years studied. Yet the relationship between the fiscal capacity of Hsiens & Municipalities and per-pupil current expenditures has increased, indicating movement away from the principle of fiscal neutrality.

_{[ Chinese version | Index | Journal of Education and Psychology | Other Journals | Faculty Home Page | Enquiry ]}

Mail any comments and suggestions to en@fed.cuhk.edu.hk.