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International Comparison of Intergovernmental fiscal relations -a review of fiscal federalism-

政府间财政关系的国际比较-财政联邦制回顾-

基本信息

批准号：
05630055
负责人：
MOCHIDA Nobuki
金额：
$ 0.83万
依托单位：
UNIVERSITY OF TOKYO
依托单位国家：
日本
项目类别：
Grant-in-Aid for General Scientific Research (C)
财政年份：
1993
资助国家：
日本
起止时间：
1993 至 1994
项目状态：
已结题

项目摘要

First, we made a overview of a recent development of the theory of intergovernmental fiscal relations. To investigate assignment of fiscal responsibility and resources between central and local government, we reviwed the theory which had been developed by W.E.Oates and R.A.Musgrave. We identified that traditional fiscal federalism still has a strong influence on an academic circle.At the same time we examined the "consumer-voter" hypothesis which has been advocated by C.M.Tiebout.Second, we collected many statistics which are published by OECD,Her Majesty Stationary Office, Advisory Commission of Intergovernmemtal Relations. We compared Japanese experience in terms of intergovernmental fiscal relations with UK,US experiences during 1980s. It is important to pay attention to following phenomena.(1) local government finance plays a key role in the macroeconomic management for stabilization purpose (2) decline in the share of property tax to total revenues and dependence on local consumption and income tax. (3) growing share of people-oriented social services in local expenditure. These phenomena indirectly indicate that traditional fiscal federalism lose its actual validity.Third, We analyzed contemporary Japanese intergovernmental fiscal relations and sent questionnaire to 270 local public bodies in metropolitan area. We find the limitation of Japanese style absorption of financial difficulties by the existing intergovernmental fiscal relations. Attempt should be made in Japan to alter the present structure of intergovernmental fiscal relation to create a more decentralized system.

首先，我们对政府间财政关系理论的最新发展进行了概述。为了研究中央和地方政府之间的财政责任和资源分配问题，我们回顾了W.E.Oates和r.a.m asgrave的理论。我们发现，传统的财政联邦制在学术界仍然有很强的影响力。同时，我们考察了c.m.t ebout提出的“消费者-选民”假说。第二，我们收集了经合组织、女王办公室、政府间关系咨询委员会公布的许多统计数据。我们将日本在政府间财政关系方面的经验与英国、美国在20世纪80年代的经验进行了比较。注意以下现象是很重要的。(1)地方政府财政在宏观经济稳定管理中发挥关键作用；(2)财产税占总收入比重下降，对地方消费税和所得税的依赖程度下降。(3)以人为本的社会服务在地方支出中的比重不断提高。这些现象间接表明传统的财政联邦制已经失去了现实的有效性。第三，对当代日本政府间财政关系进行分析，并对270个大都市区地方公共机构进行问卷调查。我们发现现有政府间财政关系对日本式吸收财政困难的局限性。日本应尝试改变目前政府间财政关系的结构，以建立一个更加分散的制度。