Promotion of efficiency in government expenditure via fiscal adjustment

2016 Fiscal Year Final Research Report

• Project/Area Number: 26380383
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Public finance/Public economy
• Research Institution: Osaka Gakuin University
• Principal Investigator: SAITO SHIN 大阪学院大学, 経済学部, 教授 (70093565)
• Project Period (FY): 2014-04-01 – 2017-03-31
• Keywords: 地方財政調整制度 / 効率性 / 地方歳出 / 人口減少

Outline of Final Research Achievements

We gave thought to an appropriate system of tax allocations to local governments from the point of view of economic efficiency. Some expenditures ,such as police service, were indicative of inefficiency by the method of SFA or DEA. We showed that Local Allocation Tax system could include productivity incentive, and also showed amendment clause ,called “Top-runner” clause ,became effective since 2016.

Free Research Field

地方財政論