{"created":"2021-03-01T07:02:32.090826+00:00","id":42621,"links":{},"metadata":{"_buckets":{"deposit":"ef056c1d-8fc8-48fb-9530-2c938dc60b22"},"_deposit":{"id":"42621","owners":[],"pid":{"revision_id":0,"type":"depid","value":"42621"},"status":"published"},"_oai":{"id":"oai:repository.dl.itc.u-tokyo.ac.jp:00042621","sets":["62:7433:7434","9:7435:7436"]},"item_8_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-02","bibliographicIssueDateType":"Issued"},"bibliographicVolumeNumber":"CIRJE-F-922","bibliographic_titles":[{"bibliographic_title":"Discussion paper series. CIRJE-F"}]}]},"item_8_description_13":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_8_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"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.","subitem_description_type":"Abstract"}]},"item_8_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"本文フィルはリンク先を参照のこと","subitem_description_type":"Other"}]},"item_8_publisher_20":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"日本経済国際共同センター"}]},"item_8_relation_25":{"attribute_name":"関係URI","attribute_value_mlt":[{"subitem_relation_type_id":{"subitem_relation_type_id_text":"http://www.cirje.e.u-tokyo.ac.jp/research/dp/2014/2014cf922ab.html","subitem_relation_type_select":"URI"}}]},"item_8_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11450569","subitem_source_identifier_type":"NCID"}]},"item_8_text_21":{"attribute_name":"出版者別名","attribute_value_mlt":[{"subitem_text_value":"Center for International Research on the Japanese Economy"}]},"item_8_text_4":{"attribute_name":"著者所属","attribute_value_mlt":[{"subitem_text_value":"University of Tokyo"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"metadata only access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_14cb"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Mochida, Nobuki"}],"nameIdentifiers":[{"nameIdentifier":"98018","nameIdentifierScheme":"WEKO"}]}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"tax policy","subitem_subject_scheme":"Other"},{"subitem_subject":"local spending","subitem_subject_scheme":"Other"},{"subitem_subject":"granger causality","subitem_subject_scheme":"Other"},{"subitem_subject":"incrementalism","subitem_subject_scheme":"Other"},{"subitem_subject":"cyclical ratcheting","subitem_subject_scheme":"Other"},{"subitem_subject":"sub-national government","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"eng"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"technical report","resourceuri":"http://purl.org/coar/resource_type/c_18gh"}]},"item_title":"Does local spending have repercussion from tax structure?: Evidence from Japan","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"Does local spending have repercussion from tax structure?: Evidence from Japan"}]},"item_type_id":"8","owner":"1","path":["7436","7434"],"pubdate":{"attribute_name":"公開日","attribute_value":"2014-05-01"},"publish_date":"2014-05-01","publish_status":"0","recid":"42621","relation_version_is_last":true,"title":["Does local spending have repercussion from tax structure?: Evidence from Japan"],"weko_creator_id":"1","weko_shared_id":null},"updated":"2022-12-19T04:17:43.051773+00:00"}