Theoretical and Empirical Study on the Japanese Local Government Finance Reform

为了重建危机中的日本地方政府财政，需要对地方财政体制进行改革，包括将税源从国家税重新分配给地方税。还需要改革地方行政和恢复地方经济。从这个角度出发，我们主要从以下四个方面来分析这些问题。首先，分析了我国现行税制及其改革（税源从国家向地方的再分配、地方税的综合和单项重构）、地方分配税、补助制度，指出了地方财政改革的必要条件。在地方税改革方面，我们的结论是所得税和消费税应在地方一级政府扩大。其次，明确了地方公共服务生产生产率的概念，并验证了大阪各市之间生产率差异的存在。更多的是，城市之间可能存在较大的生产率差异，城市之间地方服务成本的差异反映了一些地方官员及其工资水平的差异。特别是，财政能力越强的城市，地方公务员的数量就越多。这意味着，拥有强大财政能力的大地方往往不会雄心勃勃地将私人组织用于公共目的，从而提高生产率。近年来，虽然年龄结构和一批地方政府工作人员的工资水平得到了纠正，但城市间公共服务生产的生产率差距仍然很大。在所谓“物有所值”的背景下，建议更积极地利用私人能力，例如公共服务的私人管理。第三，通过荷载建设生产函数的模拟，验证了地方经济对国家和地方公共工程的高度依赖，并提出了公共工程改革的建议。第四，对法国近代分权政策与英国新公共管理改革的比较分析，为日本改革提供了不少值得借鉴的经验。少

In order to reconstruct the Japanese local government finance in crisis, it is required to reform the local fiscal systems, including a reallocation of tax sources from the national taxes to the local taxes. It is also required to reform the local administration and to restore local economies. From this viewpoint, we focuses on the following four perspectives and analyze those problems.First, the present tax system and its reform (reallocation of tax sources from the national level to the local level, and reconstruction of the comprehensive and individual local taxes), the local allocation tax, and the grant system are analyzed and the required conditions of local fiscal reform are shown. On local tax reform, our conclusion is that income and consumption taxation be expanded in the local level governmentSecond, the concept of productivity in local public service production is made clear and existence of a difference in productivity among Osaka municipalities is verified. Our conclusion … More are that a large productivity disparities might exist among municipalities and that disparities of local service cost among municipalities reflect those in a number of local officials and wage levels of them. Especially, the stronger fiscal capacity of the city is, the bigger its number of local public servants is. It means that larger localities with strong fiscal capacity tend to be not ambitious to use the private organization for public purposes and thereby improve productivities. Recently although the age construction and a number of local government workers, as much as wage level of them, are corrected, disparities in productivity in public service production among cities are still large. More positive utilization of private capability, such as private management of public services, is suggested in the context of so-called "Value for Money."Third, a strong reliance of local economy on the national and local public works is verified, and a reform of public works is recommended through a simulation of a production function of load construction.Forth, comparative analysis on the recent French decentralization policy and on the British New public Management reform provide quite a little of lessons from which the Japanese reform should learn. Less