Task-Sharing between National and Local Governments : Taxation and Social Security.

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In almost all countries, there are two levels of government, i.e., a national government and local governments. The decentralization, which has been going on in Japan, is, roughly speaking, the movement in which policies determined by the national government shall be determined by the local governments. A big issue here is a desirable task-sharing between the national and the local governments.In our workshop, we have discussed this problem of desirable task-sharing between the two levels of governments, which contains several subtle issues, from the viewpoint of tax and social security system whose reconstruction will be one of the most important issues in Japan. Starting from the traditional theories on the desirable task-sharing between the national government and the local governments, we have tried to find new facts and to develop new theories on the desirable decentralized system.Our research project can be divided into four parts : (1) theoretical reconsideration on the desirable task-sharing ; (2) desirable tax system under the decentralized system ; (3) supply of welfare services and the decentralized system ; (4) case studies on the task-sharing. One of our claims is that the present inter-regional, inter-generational, and inter-occupational redistribution rules have caused various problems in Japan, and thus we need to rebuild new redistribution rules for the future of Japan. Some results of our research project are collected in a report tilted as "Task-Sharing between National and Local Governments : Taxation and Social Security."