재량적 지방교육지출의 형평성 분석

This article attempts to test two conflicting arguments. The one is that discretionarylocal expenditures for education contributes to worsen the equality of local educationamong local governments since they tend to correlate with their fiscal capacity. Theother is that local governments suffer more from discretionary local expenditures foreducation since they tend to ignore their fiscal capacities in determining how much tospend on education. This article finds that the correlation between discretionary localexpenditures for education and fiscal capacities of local governments is dependent uponvarious factors such as the kinds of local governments, kinds of discretionaryexpenditures for education etc.