| Project/Area Number |
08630091
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Public finance/Monetary economics
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| Research Institution | KOBE UNIVERSITY |
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Principal Investigator |
IRITANII Jun KOBE,UNIV., ECONOMICS,PROFESSOR, 経済学部, 教授 (30107106)
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| Project Period (FY) |
1996 – 1997
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| Project Status |
Completed (Fiscal Year 1997)
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| Budget Amount *help |
¥1,400,000 (Direct Cost: ¥1,400,000)
Fiscal Year 1997: ¥500,000 (Direct Cost: ¥500,000)
Fiscal Year 1996: ¥900,000 (Direct Cost: ¥900,000)
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| Keywords | welfare positions / redistribtion of government funds / corporate tax / movement of population / 地方財政 / 地域間財源配分 / 政府間の財政相互依存関係 |
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| Research Abstract |
One of the main objectives in local finance economics is to describe an interrelationship between economic interdependencies and budgetary interdependencies of local governments.
Our contributions are classified into two types. One is the study on the budgetary interdependencies of local governments. The other is the study on the effects of corporate taxs upon economic interdependencies.
The first type of contributions consists of two papers, that is, "On the fiscal Support for the Hanshin Big Earthquake" and "On the Japanese Fiscal Transfer System of Tax Revenues among National and Local Governments." These are joint works with Professor Masayuki Tamaoka of Kobe University.
We propose in the papers a numerical index which represents a relative importance of the i-th local government for the central government. We name it as a welfare position of the i-th local government. We establish the method to calculate the welfare positions and evaluate the redistribution of government funds of post war Japan. An application of this method to the disaster of Hanshin big earthquake is also made. The main result of our scrutiny is this.
The Japanese central government has given high welfare positions to Tokyo, Osaka, Aichi, and the regions of big cities.
The study focused on the effect of taxs on interdependencies of an economy is the paper titled "On the effects of Corporate Tax on the Movement of Population." We construct here the method to distinguish the corporate tax on firm dividends from that on firm reserves in a general equilibrium setting. The method taken in this paper is quite new. I.e., we introduce the firm's budget constraint which describes firm's choice of the reserves and the dividends. The main result is this.
The corporate tax on firm dividents reduces the population of a city.
The corporate tax on firm reserves reduces the population of a country.
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