2010 Fiscal Year Final Research Report
Research on the local environmental tax approached by the accountability theory
| Project/Area Number |
19730219
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Public finance/Monetary economics
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| Research Institution | The University of Tokushima |
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Principal Investigator |
ISHIDA Kazuyuki The University of Tokushima, 大学院・ソシオ・アーツ・アンド・サイエンス研究部, 准教授 (30318844)
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| Project Period (FY) |
2007 – 2010
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| Keywords | 財政 / 環境税 / 租税競争 / リバイアサン政府 / 慈悲深い政府 / 地方税 / アカウンタビリティ / 効率性 |
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| Research Abstract |
The purpose of this research is to show the efficiency of the local environmental tax under the local tax competition, using the method of accountability model. This research considered that the Japanese local public entities compete of the administrative services offer and use the environmental tax as one of their policy tools. When there is an information difference between the central government and a local government and the central government can not capture the regional resident's preference correctly, it reaches to the desired outcome that the local government uses the local environmental tax under the decentralized circumstances. The local environmental tax competition by the benevolent government seems to be effective in the view point of the marginal cost of public fund.
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