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，包括从国税到地方税的税源重新配置。它还需要改革地方行政机构，恢复当地经济。从这一角度出发，我们着重从以下四个方面进行分析：首先，对现行税制及其改革(税源从国家层面向地方层面重新配置、综合税种和个别地方税的重构)、地方分配税和补助制度进行了分析，提出了地方财政改革的必要条件。在地方税改革方面，我们的结论是扩大地方政府的所得税和消费税。其次，明确了地方公共服务生产生产率的概念，并验证了大阪市政府之间存在生产率差异。我们的结论…更重要的是，各市之间可能存在很大的生产率差距，而且各市之间的地方服务成本差异反映了一些地方官员的服务成本差异和他们的工资水平。特别是，城市的财政能力越强，其地方公务员的数量就越多。这意味着，财政能力较强的较大地方往往不会雄心勃勃地将私营组织用于公共目的，从而提高生产率。最近，虽然年龄结构和一批地方政府工作人员的工资水平都得到了纠正，但城市之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，如私人管理公共服务。第三，验证了地方经济对国家和地方公共工程的强烈依赖，并通过模拟负荷建设的生产函数，建议进行公共工程改革。第四，通过对法国最近的分权政策和英国新公共管理改革的比较分析，提供了相当多的日本改革值得借鉴的经验。较少

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