摘要
依据Tiebout（1956）提出之「以足投票」理论,地方财政差异会影响人口迁移决策,本文基于地方财政收支与地区人口迁移关系之重要性,以1998 年至2012 年台湾地区包括6 个直辖市在内共计19 个县（市）之追踪资料,探讨台湾地区居民之财政剩余（Fiscal Residuum）与人口迁移之间的关系,检验台湾地方财政收支,是否与地方人口迁移有显着的相关性,并进-步检视Tiebout「以足投票」模型在台湾地区是否成立.
Tiebout （1956） ＂voting by feet＂ hypothesis suggests that internal migration decisions of consumer-voters are affected by thedifferences between local revenue and expenditure. This study using panel data from 1998 to 2012 including 19 counties（cities） inTaiwan explore the relationship between the ＂Fiscal Residuum＂ and the internal migration for Taiwan residents. In addition, wealso investigate whether there is significant evidence that ＂voting by feet＂ hypothesis is still applicable in Taiwan after widelydiscussed for nearly 60 years. The empirical study yield results that local fiscal surplus has positive and statistically significantimpact on net migration rate, implying that consumer-voters vote by their feet in Taiwan. Besides, higher education migrants alsohave positive responsiveness, but income, urbanization and unemployment rate have no correlation with internal migration.
