2012 Fiscal Year Final Research Report
A study on Swedish local public finance supporting universal social expenditure - from view of comparative analysis
| Project/Area Number |
23830073
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| Research Category |
Grant-in-Aid for Research Activity Start-up
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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 | Teikyo University |
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Principal Investigator |
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| Project Period (FY) |
2011 – 2012
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| Keywords | 政府間財政関係 / 比較福祉国家論 / 地方税 / 財政調整制度 / スウェーデン / 一般財源化 / 税平衡交付金 / 地方自治 |
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| Research Abstract |
Utilizing historical primary documents from Riksarkivet (the National Archives), this study examined the formation of fiscal equalization system in Sweden. The main purpose of the introduction of the general intergovernmental equalization system was mitigation of tax base inequalities among municipalities. The general intergovernmental equalization system was introduced in 1966. However this system was not allocated according to a formula based on local government's needs. This system was replaced by a new system in 80s. At that time government had to deal with two problems. First, government was forced to carry out a fiscal reform. Second, government had to minimize interlocal tax rate disparities. This reform was motivated by those factors in 80s.
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