A Theoretical and Empirical Study of Optimal Local Fiscal System

最优地方财政制度的理论与实证研究

• 批准号: 06630077
• 负责人: ITABA Yoshio
• 金额: $ 1.22万
• 依托单位: Doshisha University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for General Scientific Research (C)
• 财政年份: 1994
• 资助国家: 日本
• 起止时间: 1994 至 1995
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-06630077/
• 关键词: Local Fiscal System; Local Finance; Intergovernmental Decentralization

This study focuses on the Japanese local fiscal system in the case of the intergovernmental decentralization, theoretically and empirically. Theoretically, we founded two types of the intergovernmental decentralization. One is that a local fiscal system is needed to improve the inefficiency due to the intergovernmental decentralization such as the spill-over effects of the local public goods between localities. The other is that the local fiscal system is not needed under the intergovernmental decentralization, because the inefficiency due to the intergovernmental decentralization is internalized between localities. The internalization of the inefficiency would be done in two ways : nash equilibrium which is proposed by G.M.Myers and some scheme which is proposed by H.R.Varian. But, it is not evident whether the inefficiency would be internalized when there are spill-over effects between localities with the space economy.Empirically, we made the mail survey on the intergovernmental decentralization which have done nationwide The survey founded that the manpower and the source of revenue are especially needed under the intergovernmental decentralization.Finally, study papers refer to the Japanese local fiscal system in each type of the intergovernmental decentralization.

本文从理论和实证两方面对政府间分权情况下的日本地方财政制度进行了研究。理论上，我们建立了两种类型的政府间分权。一是要改善地方公共产品在地方间的溢出效应等政府间分权带来的低效率，需要建立地方财政制度。二是政府间分权下不需要地方财政体制，因为政府间分权带来的效率低下在地方间内化。低效率的内部化可以通过两种方式实现：一种是迈尔斯提出的纳什均衡，另一种是瓦里安提出的方案。但是，当空间经济在地方间产生溢出效应时，这种低效率是否会内部化尚不清楚。实证上，我们对全国范围内的政府间分权进行了邮件调查，调查发现，政府间分权尤其需要人力和财政来源。最后，研究论文参考了日本地方财政体制中各类型的政府间分权。

项目成果

Yoshio Itaba: "A Survey on Integovernmental Decentralization" Keizagaku-Ronso. 48 (1) (forthcoming).

Yoshio Itaba：“政府间权力下放调查”Keizagaku-Ronso。

Yoshio Itaba: "Property Taxation and Economic Efficiency" Keizagaku-Ronso. 47 (2). 164-179 (1996)

Yoshio Itaba：“财产税和经济效率”Keizagaku-Ronso。

伊多波良雄: "地方財政システムと地方分権" 中央経済社, 179 (1995)

板叶芳夫：“地方财政制度与权力下放”中央经济社，179（1995）

伊多波良雄: "Property Taxation and Economic Efficiency" 経済学論叢. 47(2). 164-179 (1996)

Yoshio Itaba：“财产税和经济效率”经济评论系列 47(2) (1996)。

伊多波良雄: "地方分権に関するアンケート調査" 経済学論叢. 48(1)(近刊).

Yoshio Itaba：“权力下放问卷调查”经济研究系列 48(1)（即将出版）。