The Structure and Mechanism of Local Public Finance

在地方财政领域，笔者系统地分析了制度与机制的关系，为制度分析奠定基础。本文根据地方财政的运行规律，构建了一个经济学模型，以阐明在代理人理性行为下的制度特征及其运行机制。作为地方公共财政机构，我考虑了日本、美国、英国、德国、瑞典和加拿大的机构。考虑到六个国家制度的历史和国际差异，我发现了制度与机制关系的普遍结果。最后，笔者利用上述研究结果，对日本地方财政制度提出了一些建议。

In the field of local public finance, I analyze the relation between an institution and its mechanism systematically to establish the basis of institutional analysis. I construct an economic model mathematically according to law of local public finance in order to clarify the characteristics of an institution and its mechanism that occurs under the agents' rational behavior. As institutions of local public finance, I consider those of Japan, the United States, England, Germany, Sweden and Canada. Considering the historical and international differences of institutions among six countries, I find the universal results on the relation between an institution and its mechanism. Finally, I propose some desirable institutions of local public finance for Japan by using the above results.