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2014 Fiscal Year Final Research Report

Positive Analysis on the Stability of Local Tax

Research Project

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Project/Area Number 24530352
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Public finance/Monetary economics
Research InstitutionThe University of Tokushima

Principal Investigator

ISHIDA Kazuyuki  徳島大学, 大学院ソシオ・アーツ・アンド・サイエンス研究部, 准教授 (30318844)

Project Period (FY) 2012-04-01 – 2015-03-31
Keywords地方税 / 税収の安定性 / 住民税 / 固定資産税 / 日本
Outline of Final Research Achievements

This study dealt with the stability of Japanese local taxes and showed the following results. First, this study estimated the stability and growth of local tax revenues by short-term and long-term income elasticities, respectively. The estimated results suggested that the local corporate taxes have low stability of their revenues, the property tax has high stability of the revenues and high growth of the revenues. Second, this study estimated relationships between the stability and growth of the local tax revenues using a coefficient of correlation and showed that the trade offs between them exists in the local taxes. Third, this studs estimated a influence from national taxes to local taxes by Granger causal relation test and showed that the national income tax system has an impact on the local income tax revenues.

Free Research Field

財政学

URL: 

Published: 2016-06-03  

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