| Budget Amount *help |
¥3,700,000 (Direct Cost: ¥3,100,000、Indirect Cost: ¥600,000)
Fiscal Year 2009: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2008: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2007: ¥1,100,000 (Direct Cost: ¥1,100,000)
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| Research Abstract |
The purpose of this research is to show the efficiency of the local environmental tax under the local tax competition, using the method of accountability model. This research considered that the Japanese local public entities compete of the administrative services offer and use the environmental tax as one of their policy tools. When there is an information difference between the central government and a local government and the central government can not capture the regional resident's preference correctly, it reaches to the desired outcome that the local government uses the local environmental tax under the decentralized circumstances. The local environmental tax competition by the benevolent government seems to be effective in the view point of the marginal cost of public fund.
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