2012 Fiscal Year Final Research Report
Theoretical and Empirical research on fiscal externalities and fiscal transfers in a hierarchical government structure
| Project/Area Number |
22530328
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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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 | Kyoto Sangyo University |
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Principal Investigator |
SUGAHARA Kota 京都産業大学, 経済学部, 准教授 (90367946)
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| Co-Investigator(Kenkyū-buntansha) |
KUNIZAKI Minoru 愛知大学, 経済学部, 教授 (70254464)
SHINOZAKI Tsuyoshi 東北学院大学, 経済学部, 准教授 (80467266)
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| Co-Investigator(Renkei-kenkyūsha) |
YANAGIHARA Mitsuyoshi 名古屋大学, 経済学研究科, 准教授 (80298504)
KATO Hideya 名古屋経済大学, 経済学部, 准教授 (80434629)
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| Project Period (FY) |
2010 – 2012
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| Keywords | 財政学 / 財政的外部性 / 財政移転 |
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| Research Abstract |
In a situation where hierarchical governments (e. g. the central and prefectures) have common tax base, a tax policy of the one government affects tax revenue of the other government via the change in tax base. Similar evidence can be seen between governments at the same hierarchy when a tax base can move between regions. These matters are called as fiscal externalities and known as the factors which cause governments to do inefficient decision-making. Our research investigated the mechanism of fiscal externalities by theoretical and empirical analyses and considered a fiscal transfer system to tame externalities.
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