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"On a Construction of Local Finance Model"

《论地方金融模式的构建》

基本信息

批准号：
08630091
负责人：
IRITANII Jun
金额：
$ 0.9万
依托单位：
KOBE UNIVERSITY
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
1996
资助国家：
日本
起止时间：
1996 至 1997
项目状态：
已结题

项目摘要

One of the main objectives in local finance economics is to describe an interrelationship between economic interdependencies and budgetary interdependencies of local governments.Our contributions are classified into two types. One is the study on the budgetary interdependencies of local governments. The other is the study on the effects of corporate taxs upon economic interdependencies.The first type of contributions consists of two papers, that is, "On the fiscal Support for the Hanshin Big Earthquake" and "On the Japanese Fiscal Transfer System of Tax Revenues among National and Local Governments." These are joint works with Professor Masayuki Tamaoka of Kobe University.We propose in the papers a numerical index which represents a relative importance of the i-th local government for the central government. We name it as a welfare position of the i-th local government. We establish the method to calculate the welfare positions and evaluate the redistribution of government funds of post war Japan. An application of this method to the disaster of Hanshin big earthquake is also made. The main result of our scrutiny is this.The Japanese central government has given high welfare positions to Tokyo, Osaka, Aichi, and the regions of big cities.The study focused on the effect of taxs on interdependencies of an economy is the paper titled "On the effects of Corporate Tax on the Movement of Population." We construct here the method to distinguish the corporate tax on firm dividends from that on firm reserves in a general equilibrium setting. The method taken in this paper is quite new. I.e., we introduce the firm's budget constraint which describes firm's choice of the reserves and the dividends. The main result is this.The corporate tax on firm dividents reduces the population of a city.The corporate tax on firm reserves reduces the population of a country.

地方财政经济学的主要目的之一是描述地方政府的经济依存关系和预算依存关系之间的相互关系。一是地方政府预算相互依存性研究。第一种是关于法人税对经济依存性的影响的研究。第一种是“关于坂神大地震的财政支援”和“关于国家与地方之间的税收转移制度”两篇论文。“这些是与科比大学的Masayuki Tamaoka教授的合作作品。我们在论文中提出了一个数字指数，它代表了第i个地方政府对中央政府的相对重要性。我们称之为第i届地方政府的福利职位。建立了计算日本战后福利职位的方法，并对日本战后政府资金的再分配进行了评价。最后，将该方法应用于神户大地震的灾情分析。研究的主要结果是，日本中央政府对东京、大坂、爱知等大城市地区给予了高福利待遇。关于税收对经济相互依存性的影响，发表了题为《法人税对人口流动的影响》的论文。“我们在这里构建了一种方法，在一般均衡环境下区分公司股息的公司税和公司准备金的公司税。本文所采用的方法比较新颖。即，我们引入了企业的预算约束，它描述了企业对准备金和股利的选择。主要结果是，对公司股息征收的公司税减少了一个城市的人口，对公司准备金征收的公司税减少了一个国家的人口。