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A Theoretical and Empirical Study of Optimal Local Fiscal System

Research Project

Project/Area Number 06630077
Research Category

Grant-in-Aid for General Scientific Research (C)

Allocation TypeSingle-year Grants
Research Field Public finance/Monetary economics
Research InstitutionDoshisha University

Principal Investigator

ITABA Yoshio  Doshisha University, Eicnomics, Professor, 経済学部, 教授 (60151453)

Project Period (FY) 1994 – 1995
Project Status Completed (Fiscal Year 1995)
Budget Amount *help
¥1,900,000 (Direct Cost: ¥1,900,000)
Fiscal Year 1995: ¥900,000 (Direct Cost: ¥900,000)
Fiscal Year 1994: ¥1,000,000 (Direct Cost: ¥1,000,000)
KeywordsLocal Fiscal System / Local Finance / Intergovernmental Decentralization
Research Abstract

This study focuses on the Japanese local fiscal system in the case of the intergovernmental decentralization, theoretically and empirically. Theoretically, we founded two types of the intergovernmental decentralization. One is that a local fiscal system is needed to improve the inefficiency due to the intergovernmental decentralization such as the spill-over effects of the local public goods between localities. The other is that the local fiscal system is not needed under the intergovernmental decentralization, because the inefficiency due to the intergovernmental decentralization is internalized between localities. The internalization of the inefficiency would be done in two ways : nash equilibrium which is proposed by G.M.Myers and some scheme which is proposed by H.R.Varian. But, it is not evident whether the inefficiency would be internalized when there are spill-over effects between localities with the space economy.
Empirically, we made the mail survey on the intergovernmental decentralization which have done nationwide The survey founded that the manpower and the source of revenue are especially needed under the intergovernmental decentralization.
Finally, study papers refer to the Japanese local fiscal system in each type of the intergovernmental decentralization.

Report

(3 results)
  • 1995 Annual Research Report   Final Research Report Summary
  • 1994 Annual Research Report
  • Research Products

    (9 results)

All Other

All Publications (9 results)

  • [Publications] 伊多波良雄: "Property Taxation and Economic Efficiency" 経済学論叢. 47(2). 164-179 (1996)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1995 Final Research Report Summary
  • [Publications] 伊多波良雄: "地方分権に関するアンケート調査" 経済学論叢. 48(1)(近刊).

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1995 Final Research Report Summary
  • [Publications] 伊多波良雄: "地方財政システムと地方分権" 中央経済社, 179 (1995)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1995 Final Research Report Summary
  • [Publications] Yoshio Itaba: "Property Taxation and Economic Efficiency" Keizagaku-Ronso. 47 (2). 164-179 (1996)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1995 Final Research Report Summary
  • [Publications] Yoshio Itaba: "A Survey on Integovernmental Decentralization" Keizagaku-Ronso. 48 (1) (forthcoming).

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1995 Final Research Report Summary
  • [Publications] Yoshio, Itaba: Local Fiscal System and Intergovernmental Decentralization. Chuo Keizaisha Press, 179 (1995)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1995 Final Research Report Summary
  • [Publications] 伊多波良雄: "Property Taxation and Economic Efficiency" 経済学論叢. 47. 164-179 (1996)

    • Related Report
      1995 Annual Research Report
  • [Publications] 伊多波良雄: "地方財政システムと地方分権" 中央経済社, 179 (1995)

    • Related Report
      1995 Annual Research Report
  • [Publications] 伊多波良雄: "地方財政システムと地方分権" 中央経済社(1995年4月に刊行予定), 約170ページ (1995)

    • Related Report
      1994 Annual Research Report

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Published: 1994-04-01   Modified: 2016-04-21  

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