2022 Fiscal Year Final Research Report
Empirical Analysis on Fiscal Consolidation of Local Governments
| Project/Area Number |
19H01500
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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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| Review Section |
Basic Section 07050:Public economics and labor economics-related
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| Research Institution | Keio University |
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Principal Investigator |
DOI TAKERO 慶應義塾大学, 経済学部(三田), 教授 (60302783)
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| Co-Investigator(Kenkyū-buntansha) |
広田 啓朗 武蔵大学, 経済学部, 教授 (10553141)
別所 俊一郎 東京大学, 大学院経済学研究科(経済学部), 准教授 (90436741)
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| Project Period (FY) |
2019-04-01 – 2022-03-31
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| Keywords | 地方財政 / 財務書類 / 公会計改革 / 財政ルール / 個人住民税 / 財政健全化 |
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| Outline of Final Research Achievements |
The purpose of this research was to conduct a quantitative analysis of the mechanisms of fiscal consolidation using data from Japanese local governments. The results of this research are as follows. We obtained the results of the analysis on the impact of the creation of new financial statements under the local public accounting reform, are that the creation of financial statements has no impact on total expenditure, but has a negative impact on social assistance expenses. We also conducted a microsimulation analysis of the impact of the individual inhabitant tax, a local tax, on households using the Japan Household Panel Survey, and analyzed the impact of a series of individual income tax reforms in Japan in the 2010s on the tax burden and disposable income of households. The results of the analysis suggest the importance of securing tax revenue to improve fiscal consolidation of local governments by understanding the status of household tax burden and income.
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| Free Research Field |
財政学、公共経済学
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| Academic Significance and Societal Importance of the Research Achievements |
財政赤字が常態化し政府債務が累増しているわが国において、財政健全化に向けた効果的な取組について、次のような学術的意義と社会的意義があったと考えられる。学術的意義としては、2010年代までに実施された地方公会計改革の効果を適切な分析手法を用いて、国際的な査読誌に掲載される形でその効果を明らかにした。また、2010年代に実施された一連の所得税改革が、個人住民税等を通じて与えた所得再分配効果を、初めて明らかにした。これは、今後の財政健全化のために必要な税制改革を考える上で有益な示唆を与えるものとして、社会的に意義があると考えられる。
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