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Lin mark this message contains misinformation
originally written by Lin
以「特定時間區段」來比較地方政府負債,因為地方負債有季節因素,以特定時間段相比,在財稅學上沒有實質意義。地方政府負債應與前一年同期相比,或與其他地方政府相比,較能具有比較意義。網傳圖文用「特定時間區段來比對負債情況」,不符合財稅學原理。

References

https://tfc-taiwan.org.tw/articles/4051

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