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Does local spending have repercussion from tax structure?: Evidence from Japan
http://hdl.handle.net/2261/55825
http://hdl.handle.net/2261/5582550827ea1-f410-4752-aad7-7d8190677005
| Item type | テクニカルレポート / Technical Report(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2014-05-01 | |||||
| タイトル | ||||||
| タイトル | Does local spending have repercussion from tax structure?: Evidence from Japan | |||||
| 言語 | ||||||
| 言語 | eng | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | tax policy | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | local spending | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | granger causality | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | incrementalism | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | cyclical ratcheting | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | sub-national government | |||||
| 資源タイプ | ||||||
| 資源 | http://purl.org/coar/resource_type/c_18gh | |||||
| タイプ | technical report | |||||
| アクセス権 | ||||||
| アクセス権 | metadata only access | |||||
| アクセス権URI | http://purl.org/coar/access_right/c_14cb | |||||
| 著者 |
Mochida, Nobuki
× Mochida, Nobuki |
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| 著者所属 | ||||||
| 著者所属 | University of Tokyo | |||||
| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | The original intention of this article is to explore what are the driving forces for the local tax structures. Is tax policy determining the local expenditure portfolio, or is the relationship the other way around? We expect some research venturing to explore the interplay between the local expenditure responsibilities and tax policy. This article examines these fresh issues in the light of Japan’s recent experiences, and tries to bring not only analytical framework but also qualify information on local tax structures. The motivation is that we can test causality through regression models using the notion of Granger causality. So far it is often said that expenditure has not been decided by making tax revenue given, instead expenditure may be decided for a certain reason and for financing it corresponding revenue is ‘guaranteed’ in Japan. As local public sector has evolved from ‘agency’ model to ‘autonomy’ model, this stereotypical way of thinking will come into question. This article shows that it is possible to have some repercussions from the tax structure to expenditures. | |||||
| 内容記述 | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | 本文フィルはリンク先を参照のこと | |||||
| 書誌情報 |
Discussion paper series. CIRJE-F 巻 CIRJE-F-922, 発行日 2014-02 |
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| 書誌レコードID | ||||||
| 収録物識別子タイプ | NCID | |||||
| 収録物識別子 | AA11450569 | |||||
| フォーマット | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | application/pdf | |||||
| 出版者 | ||||||
| 出版者 | 日本経済国際共同センター | |||||
| 出版者別名 | ||||||
| Center for International Research on the Japanese Economy | ||||||
| 関係URI | ||||||
| 識別子タイプ | URI | |||||
| 関連識別子 | http://www.cirje.e.u-tokyo.ac.jp/research/dp/2014/2014cf922ab.html | |||||
