The Trade-off between Growth and Stability in Prefectural Tax Revenue in Japan
The Trade-off between Growth and Stability in Prefectural Tax Revenue in Japan
复制标题
日本都道府县税收增长与稳定之间的权衡
DOI：
10.1080/01900692.2012.713302
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发表时间：
2013
影响因子：
1.8
通讯作者：
Kazuyuki
中科院分区：
文献类型：
--
作者：
Ishida;Kazuyuki
本文的目的是确定日本地方税收入的增长和稳定之间是否存在权衡。本文采用长期收入弹性作为增长的衡量标准，采用短期收入弹性作为稳定性的衡量标准，并以横截面的方式估计增长与稳定之间的相关系数。我们的研究结果表明，地方企业税和消费税的增长和稳定之间存在权衡，但其他税种的增长和稳定之间没有明确的关系。
The purpose of this article is to determine whether there is a trade-off between the growth and the stability of Japanese prefectural tax revenues. This article employs long-term income elasticity as a measure of growth and short-term income elasticity as a measure of stability and estimates the correlation coefficients between growth and stability in a cross-sectional manner. Our results indicate that there are trade-offs between the growth and stability of local corporate and consumption taxes, but there is no clear relationship between growth and stability for other taxes.