2005 Fiscal Year Final Research Report Summary
The Comparative Study of Fiscal Equalization
| Project/Area Number |
15330062
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Public finance/Monetary economics
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| Research Institution | The University of Tokyo |
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Principal Investigator |
MOCHIDA Nobuki The University of Tokyo, faculty of economics, professor, 大学院・経済学研究科, 教授 (20157829)
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| 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)
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| Project Period (FY) |
2003 – 2005
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| Keywords | Fiscal equalization / Decentralization / Fiscal equity / Tax assignment / income redistribution / incentive / simplicity / public goods |
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| 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)
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