THE NET FISCAL IMPACT OF SELECTED FEDERAL BLOCK GRANT PROGRAMS*
研究了美国七个整笔拨款项目的净财政收益，计算各县区的有效税率，分析其与家庭收入中位数的关系，并评估拨款项目的累进性和横向公平性。
ABSTRACT This paper examines the net fiscal benefits of various federal grants and taxes paid to finance them. Net, effective tax rates are calculated for all county areas in the U.S. for seven measured grant programs, and the distributions of such tax rates are examined in conjunction with the median family incomes of the county areas. Inferences about the progressivity (or regressivity) of the grant programs are made, as well as inferences about the horizontal equity of the grant programs through the use of a new class of index numbers. It was found that more progressive grant formulas, which provide greater rates of subsidy to areas with lower median family incomes, also tend to be less horizontally equitable.