The Political Economy of Public Finance in Taiwan，1950-2008
Date Issued
2009
Date
2009
Author(s)
Hung, Ching-pei
Abstract
This dissertation examines the impact of globalization on the public finance in Taiwan. Behind the surface of fiscal impact, moreover, underlines the conflict between capital and public interest, the dilemma between efficiency and equity, and the contradiction between capital accumulation and political legitimization. Before Taiwan’s fiscal environment entered the era of globalization, the conflict between capital accumulation and political legitimization was latent, primarily due to the suppression under the authoritarian regime. After Taiwan started to be influenced by globalization, the capital was able to flow across the state borders rapidly, along with the state adopting the policies and tax system in favor of capital to cope with the situation. However, such move thus worsened the conflict between the capital and the society. The contradiction between capital accumulation and political legitimization further mounted in the form of fiscal crisis upon the outbreak of global financial crisis in 2008. To face the challenge of globalization and the on-going threats caused by the financial turbulence worldwide, Taiwan needs to establish a solid sense of subjectivity and national consciousness through the thinking of glocalization in order to cope with the multiple dilemmas. The societal nationalist point-of-view needs to be considered when it comes to the fiscal reform.
Subjects
globalization
public finance
capital accumulation
political legitimization
fiscal crisis
glocalization
societal nationalism
Type
thesis
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