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Theoretical and Empirical Study on the Japanese Local Government Finance Reform

Research Project

Project/Area Number 15330064
Research Category

Grant-in-Aid for Scientific Research (B)

Allocation TypeSingle-year Grants
Section一般
Research Field Public finance/Monetary economics
Research InstitutionKwansei Gakuin University

Principal Investigator

HAYASHI Yoshitsugu  Kwansei Gakuin University, School of Economics, Professor, 経済学部, 教授 (40122220)

Co-Investigator(Kenkyū-buntansha) HAYASHI Hiroaki  Kansai University, School of Economics, Professor, 経済学部, 教授 (20208630)
MAEDA Takashi  Nagoya City University, School of Economics, Professor, 大学院・経済学研究科, 教授 (70165645)
TOTANI Hiroyuki  Osaka Sangyo University, School of Economics, Professor, 経済学部, 教授 (50188752)
TAKABAYASHI Kikuo  Kwansei Gakuin University, School of Economics, Professor, 経済学部, 教授 (10226912)
NEGISHI Shin  Kwansei Gakuin University, School of Economics, Professor, 経済学部, 教授 (10122219)
Project Period (FY) 2003 – 2004
Project Status Completed (Fiscal Year 2004)
Budget Amount *help
¥15,100,000 (Direct Cost: ¥15,100,000)
Fiscal Year 2004: ¥5,300,000 (Direct Cost: ¥5,300,000)
Fiscal Year 2003: ¥9,800,000 (Direct Cost: ¥9,800,000)
KeywordsNew Public Management / Efficiency in production / Disparities in productivity / Private management / Value for Money / National Minimum / Local taxes / Grants / 生産の効率性 / value for money / 国庫負担金 / 地方交付税 / 三位一体改革 / 国庫補助負担金 / 地域経済の活性化 / 移出入バランス / 地方財政収支モデル / 現金主義
Research Abstract

In order to reconstruct the Japanese local government finance in crisis, it is required to reform the local fiscal systems, including a reallocation of tax sources from the national taxes to the local taxes. It is also required to reform the local administration and to restore local economies. From this viewpoint, we focuses on the following four perspectives and analyze those problems.
First, the present tax system and its reform (reallocation of tax sources from the national level to the local level, and reconstruction of the comprehensive and individual local taxes), the local allocation tax, and the grant system are analyzed and the required conditions of local fiscal reform are shown. On local tax reform, our conclusion is that income and consumption taxation be expanded in the local level government
Second, the concept of productivity in local public service production is made clear and existence of a difference in productivity among Osaka municipalities is verified. Our conclusion … More are that a large productivity disparities might exist among municipalities and that disparities of local service cost among municipalities reflect those in a number of local officials and wage levels of them. Especially, the stronger fiscal capacity of the city is, the bigger its number of local public servants is. It means that larger localities with strong fiscal capacity tend to be not ambitious to use the private organization for public purposes and thereby improve productivities. Recently although the age construction and a number of local government workers, as much as wage level of them, are corrected, disparities in productivity in public service production among cities are still large. More positive utilization of private capability, such as private management of public services, is suggested in the context of so-called "Value for Money."
Third, a strong reliance of local economy on the national and local public works is verified, and a reform of public works is recommended through a simulation of a production function of load construction.
Forth, comparative analysis on the recent French decentralization policy and on the British New public Management reform provide quite a little of lessons from which the Japanese reform should learn. Less

Report

(3 results)
  • 2004 Annual Research Report   Final Research Report Summary
  • 2003 Annual Research Report
  • Research Products

    (38 results)

All 2005 2004 2003 Other

All Journal Article (31 results) Book (1 results) Publications (6 results)

  • [Journal Article] 三位一体改革論議と税源移譲の意義2005

    • Author(s)
      林 宜嗣
    • Journal Title

      税理 48巻4号

      Pages: 2-8

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Annual Research Report 2004 Final Research Report Summary
  • [Journal Article] アメリカの地方財産税について2005

    • Author(s)
      前田 高志
    • Journal Title

      オイコノミカ 41巻3・4号

      Pages: 67-97

    • NAID

      110001250355

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] Comprehensive Reform of Local Government Finance and the Meaning of Tax Revenue Source Transference2005

    • Author(s)
      Yoshitsugu Hayashi
    • Journal Title

      The Zeiri Vol.48,No.4

      Pages: 2-8

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] On the Property Tax in the U.S.2005

    • Author(s)
      Takashi Maeda
    • Journal Title

      Oikonomica Vol.41 No.3・4

      Pages: 67-97

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] Fiscal Analysis on the Economic Dispalities2005

    • Author(s)
      Kikuo Takabayashi
    • Journal Title

      Yuhikaku

      Pages: 234-234

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] 地方公共サービスの供給と生産性2004

    • Author(s)
      林 宜嗣(獺口浩一と共著)
    • Journal Title

      経済学論究 58巻2号

      Pages: 1-28

    • NAID

      110004476226

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] 公共投資と地域経済2004

    • Author(s)
      林 宜嗣
    • Journal Title

      フィナンシャルレビュー 74号

      Pages: 52-64

    • NAID

      40004693781

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Annual Research Report 2004 Final Research Report Summary
  • [Journal Article] 三位一体改革後の地方財政2004

    • Author(s)
      林 宜嗣
    • Journal Title

      RPレビュー(日本政策投資銀行地域政策研究センター) 12巻1号

      Pages: 21-26

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] 所得譲与税創設と今後の税源移譲2004

    • Author(s)
      林 宜嗣
    • Journal Title

      都市問題 95巻11号

      Pages: 29-40

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Annual Research Report 2004 Final Research Report Summary
  • [Journal Article] 公共サービスの生産性に関する一考察2004

    • Author(s)
      根岸 紳
    • Journal Title

      経済学論究 58巻3号

      Pages: 141-157

    • NAID

      110004476239

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] マクロ及び地域経済と固定資産税-アメリカにおける地方財産税の活用と対比して-2004

    • Author(s)
      前田 高志
    • Journal Title

      資産評価情報((財)資産評価システム研究センター) 138号

      Pages: 2-7

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] 三位一体改革後の財政運営効率化への課題2004

    • Author(s)
      林 宏昭
    • Journal Title

      ESP 384号

      Pages: 22-26

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] 三位一体改革の地方の行革2004

    • Author(s)
      林 宏昭
    • Journal Title

      会計検査研究(会計検査院) 29号

      Pages: 71-82

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] 地方交付税の改革に向けて2004

    • Author(s)
      林 宏昭
    • Journal Title

      フィナンシャル・レビュー 71号

      Pages: 41-58

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Annual Research Report 2004 Final Research Report Summary
  • [Journal Article] 需要額対比指数による財政健全度の逆転2004

    • Author(s)
      戸谷 裕之
    • Journal Title

      大阪産業大学経済論集 5巻2号

      Pages: 55-64

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] Supply of Local Public Services and Productivity Analysis2004

    • Author(s)
      Yoshitsugu Hayashi, Koichi Osoguchi
    • Journal Title

      Kwansei Gakuin University, Journal of Economics Vol.58 No.2

      Pages: 1-28

    • NAID

      110004476226

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] Public Investment and Regional Economy2004

    • Author(s)
      Yoshitsugu Hayashi
    • Journal Title

      Financial Review Vol.74

      Pages: 52-64

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] Local Publict Finance after the Comprehensive Reform of Local Government Finance2004

    • Author(s)
      Yoshitsugu Hayashi
    • Journal Title

      RP Review Vol.12,No.1

      Pages: 21-16

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] The Road to Full-Scale Transfer of Tax Revenue Sources2004

    • Author(s)
      Yoshitsugu Hayashi
    • Journal Title

      The Toshi Mondai Vol.95,No.11

      Pages: 29-40

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] On the Productivity of Public Services2004

    • Author(s)
      Shin Negishi
    • Journal Title

      Journal of Economics(Kwansei Gakuin University) Vol.58 No.3

      Pages: 141-157

    • NAID

      110004476239

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] National and Regional Economy and Fixed Property Tax2004

    • Author(s)
      Takashi Maeda
    • Journal Title

      The Property Assesment No.138

      Pages: 2-7

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] Efficient Fiscal Management after the Comprehensive Reform of Local Government Finance2004

    • Author(s)
      Hiroaki Hayashi
    • Journal Title

      ESP No.384

      Pages: 22-26

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] The Comprehensive Reform of Local Government Finance and Local Administrative Reform2004

    • Author(s)
      Hiroaki Hayashi
    • Journal Title

      Government Auditing Review No.29

      Pages: 71-82

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] Toward the Reform of the Local Allocation Tax2004

    • Author(s)
      Hiroaki Hayashi
    • Journal Title

      Financial Review Vol.71

      Pages: 41-58

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] The Reverse of Solid Prefectures by the JUYO-TAIHI Index2004

    • Author(s)
      Hiroaki Hayashi
    • Journal Title

      Journal of Economics(Osaka Sangyo University) Vol.5 No.2

      Pages: 55-64

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] 地方公共サービスの供給と生産性2004

    • Author(s)
      林 宜嗣
    • Journal Title

      経済学論究 58巻2号

      Pages: 1-28

    • NAID

      110004476226

    • Related Report
      2004 Annual Research Report
  • [Journal Article] 三位一体改革後の財政運営効率化への課題2004

    • Author(s)
      林宏昭
    • Journal Title

      ESP 384号

      Pages: 22-26

    • Related Report
      2004 Annual Research Report
  • [Journal Article] 都市税源の充実確保と財政基盤の確立2003

    • Author(s)
      林 宜嗣
    • Journal Title

      市政(全国市長会) 52巻4号

      Pages: 10-18

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] 大阪市の人口減少とインナーシティー問題2003

    • Author(s)
      林 宜嗣
    • Journal Title

      『都市行政のフロンティア-大阪市政を中心として-』大阪市政研究所研究論集(大阪市)

      Pages: 101-116

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] Expansion of Municipal Tax Revenue Sources and Establishment of its Financial Base2003

    • Author(s)
      Yoshitsugu Hayashi
    • Journal Title

      The Shisei(Municipal Government) Vol.52,No.4

      Pages: 10-18

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] A Decrease in Population in Osaka City and its Inner City Problems2003

    • Author(s)
      Yoshitsugu Hayashi
    • Journal Title

      Administration ; Around Osaka Municipal Government

      Pages: 101-116

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Book] 地域間格差の財政分析2005

    • Author(s)
      高林 喜久生
    • Total Pages
      234
    • Publisher
      有斐閣
    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Annual Research Report 2004 Final Research Report Summary
  • [Publications] 林 宜嗣: "都市税源の充実確保と財政基盤の確立"市政(全国市長会). 52巻4号. 10-18 (2003)

    • Related Report
      2003 Annual Research Report
  • [Publications] 林 宜嗣: "大阪市の人口減少とインナーシティー問題"都市行政のフロンティア-大阪市政を中心として-大阪市政研究所研究論集(大阪市). 101-116 (2003)

    • Related Report
      2003 Annual Research Report
  • [Publications] 林 宜嗣: "三位一体改革後の地方財政"PPレビュー(日本政策投資銀行地域政策研究センター). 12巻1号. 21-26 (2004)

    • Related Report
      2003 Annual Research Report
  • [Publications] 戸谷 裕之: "需要額対比指数による財政健全度の逆転"大阪産業大学経済論集(大阪産業大学). 5巻2号. 1-10 (2004)

    • Related Report
      2003 Annual Research Report
  • [Publications] 林 宏昭: "三位一体改革と地方の行革"会計検査研究(会計検査院). 29号. 71-82 (2004)

    • Related Report
      2003 Annual Research Report
  • [Publications] 前田 高志: "マクロ及び地域経済と固定資産税-アメリカにおける地方財産税の活用と対比して-"資産評価情報((財)資産評価システム研究センター). 138号. 2-7 (2004)

    • Related Report
      2003 Annual Research Report

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Published: 2003-04-01   Modified: 2016-04-21  

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