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Decentralization and transference of tax revenue sources

Research Project

Project/Area Number 15530213
Research Category

Grant-in-Aid for Scientific Research (C)

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

Principal Investigator

SAITO Shin  Osaka University, Graduate School of Economics, Prof., 経済学研究科, 教授 (70093565)

Project Period (FY) 2003 – 2005
Project Status Completed (Fiscal Year 2005)
Budget Amount *help
¥3,300,000 (Direct Cost: ¥3,300,000)
Fiscal Year 2005: ¥800,000 (Direct Cost: ¥800,000)
Fiscal Year 2004: ¥1,100,000 (Direct Cost: ¥1,100,000)
Fiscal Year 2003: ¥1,400,000 (Direct Cost: ¥1,400,000)
Keywordslong-term debt assumed / primary balance / intergovernmental fiscal relation / New Public Management / taxation of beneficiaries / right of taxation / 地方分権 / 税源移譲 / 財政調整 / 税源格差 / 国庫支出金 / 地方交付税 / 三位一体改革 / 三位一体の改革 / 補助金 / 歳出の効率化 / PFI / 提案審査 / VFM / 奨励的補助金 / 非効率生
Research Abstract

We investigate the desired allocation of fiscal resources, and tried to present a clear vision of Local Governments Reform, which is required to put the old processes to work in better ways in Japan. This Reform will be needed to achieve Decentralization now on process in Japan.
Major points of our research are as following.
(1)Reduction of long-term debt assumed is a challenging target, but it is applicable for immediate goal to adopt the concept of primary balance.
(2)From this point of primary balance, Local Public Finance maintained a balanced budget. On another front, a primary balance of central government is gigantic deficit.
(3)Curtailment of expenditure by local authority is necessary, for Transfer from central government is huge budget.
(4)Utility evaluation is most suitable for "Three in One" Reform. It is not appropriate to use difference between present allocation and simulated allocation.
(5)Thus, we have to investigate the desired allocation of fiscal resources between central and local government, in stead of regarding difference by Devolution.

Report

(4 results)
  • 2005 Annual Research Report   Final Research Report Summary
  • 2004 Annual Research Report
  • 2003 Annual Research Report
  • Research Products

    (5 results)

All 2005 Other

All Journal Article (4 results) Publications (1 results)

  • [Journal Article] 財政再建論議と広がる地方税財源の格差2005

    • Author(s)
      齊藤愼
    • Journal Title

      税(ぎょうせい) 60/12

      Pages: 4-14

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] Financial reconstruction and the widening disparity of local taxes in Japan(in Japanese)2005

    • Author(s)
      Shin Saito
    • Journal Title

      TAX Vol.60, No.12

      Pages: 4-14

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] 財政再建論議と広がる地方税財源の格差〜進む分権改革の中でその対応を探る〜2005

    • Author(s)
      齊藤愼
    • Journal Title

      税(ぎょうせい) 60/12

      Pages: 4-14

    • Related Report
      2005 Annual Research Report
  • [Journal Article] 日本におけるPFIの現状と課題2005

    • Author(s)
      齊藤愼
    • Journal Title

      大阪大学経済学 54・4

      Pages: 367-374

    • NAID

      40006913919

    • Related Report
      2004 Annual Research Report
  • [Publications] 伊東弘文: "現代財政の変革(第2章「NPM(ニュー・パブリック・マネジメント)による財政の変革」執筆予定)"(株)ミネルヴァ書房(予定). 260 (2004)

    • Related Report
      2003 Annual Research Report

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

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