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2005 Fiscal Year Final Research Report Summary

Decentralization and transference of tax revenue sources

Research Project

Project/Area Number 15530213
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Public finance/Monetary economics
Research InstitutionOsaka University

Principal Investigator

SAITO Shin  Osaka University, Graduate School of Economics, Prof., 経済学研究科, 教授 (70093565)

Project Period (FY) 2003 – 2005
Keywordslong-term debt assumed / primary balance / intergovernmental fiscal relation / New Public Management / taxation of beneficiaries / right of taxation
Research Abstract

We investigate the desired allocation of fiscal resources, and tried to present a clear vision of Local Governments Reform, which is required to put the old processes to work in better ways in Japan. This Reform will be needed to achieve Decentralization now on process in Japan.
Major points of our research are as following.
(1)Reduction of long-term debt assumed is a challenging target, but it is applicable for immediate goal to adopt the concept of primary balance.
(2)From this point of primary balance, Local Public Finance maintained a balanced budget. On another front, a primary balance of central government is gigantic deficit.
(3)Curtailment of expenditure by local authority is necessary, for Transfer from central government is huge budget.
(4)Utility evaluation is most suitable for "Three in One" Reform. It is not appropriate to use difference between present allocation and simulated allocation.
(5)Thus, we have to investigate the desired allocation of fiscal resources between central and local government, in stead of regarding difference by Devolution.

  • Research Products

    (2 results)

All 2005

All Journal Article (2 results)

  • [Journal Article] 財政再建論議と広がる地方税財源の格差2005

    • Author(s)
      齊藤愼
    • Journal Title

      税(ぎょうせい) 60/12

      Pages: 4-14

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] Financial reconstruction and the widening disparity of local taxes in Japan(in Japanese)2005

    • Author(s)
      Shin Saito
    • Journal Title

      TAX Vol.60, No.12

      Pages: 4-14

    • Description
      「研究成果報告書概要(欧文)」より

URL: 

Published: 2007-12-13  

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