| Project/Area Number |
26380383
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Public finance/Public economy
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| Research Institution | Osaka Gakuin University |
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Principal Investigator |
SAITO SHIN 大阪学院大学, 経済学部, 教授 (70093565)
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| Project Period (FY) |
2014-04-01 – 2017-03-31
|
| Project Status |
Completed (Fiscal Year 2016)
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| Budget Amount *help |
¥2,860,000 (Direct Cost: ¥2,200,000、Indirect Cost: ¥660,000)
Fiscal Year 2016: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2015: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2014: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
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| Keywords | 地方財政調整制度 / 効率性 / 地方歳出 / 人口減少 / 歳出効率化 / 財政赤字 / 地方創生 / 自治体財政 |
|---|
| Outline of Final Research Achievements |
We gave thought to an appropriate system of tax allocations to local governments from the point of view of economic efficiency. Some expenditures ,such as police service, were indicative of inefficiency by the method of SFA or DEA. We showed that Local Allocation Tax system could include productivity incentive, and also showed amendment clause ,called “Top-runner” clause ,became effective since 2016.
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