2021 Fiscal Year Final Research Report
Evidence of municipal mergers and fiscal rules
| Project/Area Number |
18K01662
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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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| Review Section |
Basic Section 07050:Public economics and labor economics-related
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| Research Institution | Musashi University |
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Principal Investigator |
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| Project Period (FY) |
2018-04-01 – 2022-03-31
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| Keywords | 財政ルール / 地方財政健全化法 / ストック・フロー調整 / コモン・プール問題 / 市町村合併 / 広域連携 / 自治体クラウド |
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| Outline of Final Research Achievements |
First, I analyze a new fiscal rule and creative accounting using stock-flow adjustments. The paper contributes to the literature on creative accounting by using Japanese municipal and prefectural data. I focus on stock-flow adjustments by considering the relationship between the increase in the change in debt stock and the decrease in the deficit to measure creative accounting. In particular, my contribution on the municipal level is the finding that municipalities engage in stock-flow adjustments by increasing their expenditures and revenues through intergovernmental transfers. Second, my paper is to identify the fiscal effects of cloud computing systems on municipal expenditure in Japan. As a result, municipalities that introduce the inter-governmental cooperation cloud systems decrease their total expenditures a few years. I find that the introduction of the inter-governmental cooperation cloud systems of municipalities obtains the decrease in total expenditures.
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| Free Research Field |
公共経済学・財政学
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| Academic Significance and Societal Importance of the Research Achievements |
財政ルールの研究では，地方財政健全化法が地方公共団体の財政状況に与えた影響を実証的に検証するため，同法で監視対象となる健全化指標のみならず，監視対象ではない財政指標についても焦点を当てて検証を実施した。健全化法の導入は，監視対象である健全化指標を改善させる一方で，監視対象ではない財務指標の改善に寄与しないという懸念もある。財政ルール回避の先行研究の文脈の中で，財政ルールにおいて監視対象ではない指標に焦点を当てて分析することは，学術的な貢献があると考える。特に，ストック・フロー調整の検証により，フローの赤字は改善する一方で，ストックの債務残高はあまり改善していないことが明らかになった。
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