An Inquiry into the Fiscal Equity Effects of Taiwan’s Twelve-Year Basic Education Reform on Private High School Finance
Taiwan commenced the Twelve-Year Basic Education Reform in 2014, and extended compulsory education from nine to twelve years. This epoch-marking reform brings NTD 33 billion statutory funding each year, more than half of which goes to student tuition subsidy. In order to explore the equalizing effect of the reform on private high school finance, this study adopts horizontal equity measures to calculate the trend of fiscal equity on 135 private high school costs in 2012 to 2015 school year (SY). The major findings are as follows: 1. The average per-student and per-class costs increased in 2012 to 2015 SY, but the medians of per-student and per-class costs declined in 2015 SY. 2. Total costs were the most inequitable among the four levels of costs. Teaching costs were getting inequitable in four years. 3. The means and medians of per-student and perclass costs in the six-year school group were higher than those in the three-year school group. Teaching costs made the differences between the two groups. 4. The school costs of six-year schools were more inequitable than those of three-year schools. The threeyear schools whose per-class cost was under median were the most deprived. 5. The Twelve-Year Basic Education Reform did raise school costs and enhance fiscal equity, but the equalizing effects started to weaken in 2015 SY, when school enrollments started to fall.
|關鍵詞||十二年國民基本教育、水平公平、財政公平、學校成本、Twelve-Year Basic Education Reform、horizontal equity、fiscal equity、school costs|