| Budget Amount *help |
¥5,070,000 (Direct Cost: ¥3,900,000、Indirect Cost: ¥1,170,000)
Fiscal Year 2014: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2013: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2012: ¥2,210,000 (Direct Cost: ¥1,700,000、Indirect Cost: ¥510,000)
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| Outline of Final Research Achievements |
This study dealt with the stability of Japanese local taxes and showed the following results. First, this study estimated the stability and growth of local tax revenues by short-term and long-term income elasticities, respectively. The estimated results suggested that the local corporate taxes have low stability of their revenues, the property tax has high stability of the revenues and high growth of the revenues. Second, this study estimated relationships between the stability and growth of the local tax revenues using a coefficient of correlation and showed that the trade offs between them exists in the local taxes. Third, this studs estimated a influence from national taxes to local taxes by Granger causal relation test and showed that the national income tax system has an impact on the local income tax revenues.
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