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2005 Fiscal Year Final Research Report Summary

The Comparative Study of Fiscal Equalization

Research Project

Project/Area Number 15330062
Research Category

Grant-in-Aid for Scientific Research (B)

Allocation TypeSingle-year Grants
Section一般
Research Field Public finance/Monetary economics
Research InstitutionThe University of Tokyo

Principal Investigator

MOCHIDA Nobuki  The University of Tokyo, faculty of economics, professor, 大学院・経済学研究科, 教授 (20157829)

Co-Investigator(Kenkyū-buntansha) SERI Yosuke  Kurume University, faculty of economics, professor, 経済学部, 教授 (40248349)
FURUKAWA Syunichi  Tsukuba University, faculty of engineering, professor, 社会工学系, 教授 (20261779)
HANAI Kiyoto  Seijo University, faculty of economics, Professor, 経済学, 教授 (20255954)
AKIZUKI Kengo  Kyoto University, faculty of law, professor, 法学部研究科, 教授 (60243002)
HORIBA Isao  Aoyamagakuin University, faculty of economics, professor, 経済学部, 教授 (70173648)
Project Period (FY) 2003 – 2005
KeywordsFiscal equalization / Decentralization / Fiscal equity / Tax assignment / income redistribution / incentive / simplicity / public goods
Research Abstract

We have investigated fiscal equalization in ten countries (Australia, Canada, United States, China, Germany, Sweden, Denmark, Swiss, and Japan). Unconditional grants are basically intended to rectify differences in the fiscal capacity of local governments in order to ensure a minimum level of public services. In many countries (Canada, Australia, UK, Japan), fiscal equalization systems take a vertical form, from the central government to the local government. However, in Germany, horizontal fiscal equalization is conducted, i.e., from states that are above the average to states that are below the average. 16Chapters presented below are main table of contents of our publication. The tile of book is ‘Fiscal equalization in decentralization drive' published near future from the university of tokyo press.
Part1 Redistribution and Incentive
Chapter1 Background of the reform (N, Mochida)
Chapter2 Fiscal equalization in Democratic Regime (K, Akizuki)
Chapter3 Quantitative analysis of equalization effects (Y.Hashizume and M.Ishida)
Chapter4 Local allocation tax and net fiscal benefits (I.Horiba)
Part2 Rule or discretion
Chapter5 Dual track of horizontal equalization ; Australia (K.Hanai)
Chapter6 Representative tax system ; Canada (N.Mochida)
Chapter7 Forced accountability ; United Kingdom (W.Kitamura)
Chapter8 Nonexistent of fiscal equalization ; United States (S.Furukawa)
Chapter9 Regional gap and equalization ; China (T.Machida)
Part3 Horizontal equalization
Chapter10 Inter regional horizontal equalization ; Germany (W.Rentzu)
Chapter11 horizontal equalization in transitional period ; Sweden (T.Hayashi)
Chapter12 income redistribution and Robin-hood model ; Nordic countries (J.Rotz)
Chapter13 Fiscal equalization in decentralized country ; Swess (Y.Seri)
Part4 Doldrums and Choice
Chapter14 Japan's local allocation tax (I.Ito)
Chapter15 Equalization in micro level (N.Hoshino)
Chapter16 Local independence and fiscal equalization (M.Hayashi)

  • Research Products

    (20 results)

All 2006 2005

All Journal Article (19 results) Book (1 results)

  • [Journal Article] 地方分権の新段階へ2006

    • Author(s)
      持田信樹
    • Journal Title

      資産評価情報 151号

      Pages: 2-7

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] オーストラリア政府間関係での新しい変化-市場保全的連邦主義の視点2006

    • Author(s)
      花井清人
    • Journal Title

      地方分権に関する基本問題についての調査研究会報告書(堀場勇夫座長) (平成18年3月 財団法人 自治総合センター 所収予定)

      Pages: 50-65

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] 三位一体改革の政治過程2006

    • Author(s)
      北村 亘
    • Journal Title

      「失われた10年」を超えてII 小泉改革への時代(東大社研)(東京大学出版会) 151号

      Pages: 219-249

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] Next stage of fiscal decentralization in Japan2006

    • Author(s)
      Mochida Nobuki
    • Journal Title

      The information of property tax No.151

      Pages: 2-7

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] The change in fiscal arrangement in Australia-market preservation federalism2006

    • Author(s)
      Hanai Kiyoto
    • Journal Title

      Basic issue of decentralization (Horiba ed)

      Pages: 50-65

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] Political process of trinity reform2006

    • Author(s)
      Kitamura wataru
    • Journal Title

      Beyond the lost decade II、 toward the era of koizumi reform, university of tokyo press (Institute of social science of university of tokyo eds)

      Pages: 219-249

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] Intergovernmental Relations2006

    • Author(s)
      Akizuki Kengo ed
    • Journal Title

      Intergovernmental Relations (Akizuki Kengo ed)(Japan International Cooperative Agency)

      Pages: 1-265

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] 三位一体改革の政治過程2005

    • Author(s)
      北村 亘
    • Journal Title

      甲南法学 45巻3・4号

      Pages: 341-398

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] 税源配分論の展開2005

    • Author(s)
      堀場勇夫, 池上岳彦
    • Journal Title

      地方財政のパラダイム転換(日本地方財政学監編)(勁草書房)

      Pages: 47-66

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] 競争的地方政府と地域資源配分2005

    • Author(s)
      堀場勇夫
    • Journal Title

      青山学院大学経済学部ワーキングペーパーシリーズ 2005-2号

      Pages: 1-30

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] ドイツ財政調整の限界-弱体州の財政困難から見て2005

    • Author(s)
      伊東弘文
    • Journal Title

      地方財政(地方財務協会) 44巻7号

      Pages: 10-23

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] 地方税の復権と課題-地方税収は誰のものか2005

    • Author(s)
      伊東弘文
    • Journal Title

      地方税(地方財務協会) 56巻11号

      Pages: 4-13

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] 財政調整制度理論の展開と日本の地方交付税2005

    • Author(s)
      持田信樹
    • Journal Title

      地方財政のパラダイム転換(日本地方財政学会編)(勁草書房)

      Pages: 24-46

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] Political process of trinity reform2005

    • Author(s)
      Kitamura
    • Journal Title

      Konan Hogaku Vol45-3/4

      Pages: 341-398

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] Theory of tax assignment2005

    • Author(s)
      Horiba, Ikegami
    • Journal Title

      Paradigm sift in the fiscal federalism (Japan local finance institute eds)

      Pages: 47-66

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] Competitive local goverments and local resource allocation2005

    • Author(s)
      Horiba Isao
    • Journal Title

      Aoyamagakuin university working paper 2

      Pages: 1-30

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] The limit of German fiscal equalization system2005

    • Author(s)
      Ito Kobun
    • Journal Title

      Local finance Vol44-7

      Pages: 10-23

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] Revival of local tax - Who collects tax?2005

    • Author(s)
      Ito Kobun
    • Journal Title

      Local tax Vol.56-11

      Pages: 4-13

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] The theory of fiscal equalization and Japan's local allocation tax2005

    • Author(s)
      Mochida Nobuki
    • Journal Title

      Paradigm sift in the fiscal federalism (Japan local finance institute eds)

      Pages: 24-46

    • Description
      「研究成果報告書概要(欧文)」より
  • [Book] Intergovernmental Relations2006

    • Author(s)
      秋月謙吾(編著)
    • Total Pages
      265
    • Publisher
      国際協力機構
    • Description
      「研究成果報告書概要(和文)」より

URL: 

Published: 2007-12-13  

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