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This article is aimed to develop some fiscal indices for harmonic development among local governments. We have experienced very severe troubles from the gap of development among local areas. Nowadays harmonic development becomes important task to solve in the dimension of national consensus. J.M. Buchanan(1950) has adopted the concept of horizontal equity to fiscal benefits from public goods as well as to tax burden. In the view of each individual person, horizontal equity means fiscally 'wherever he lives, his Net Fiscal Benefit is equal to other's one'. In this paper I have defined Net Fiscal Benefit as fiscal benefit from public goods minus residents' burden. I have developed some useful indices(including Residents' Burden Index and Fiscal Benefit Index) to evaluate horizontal equity of residents who live in different areas.


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Horizontal equity among Local governments, Residents' burden index, Fiscal benefit index Per Capita, Resident income