The Trade-Off Between Growth and Stability in Prefectural Tax Revenue in Japan

Kazuyuki Ishida

International Journal of Public Administration, 2013, vol. 36, issue 3, 210-221

Abstract: The purpose of this article is to determine whether there is a trade-off between the growth and the stability of Japanese prefectural tax revenues. This article employs long-term income elasticity as a measure of growth and short-term income elasticity as a measure of stability and estimates the correlation coefficients between growth and stability in a cross-sectional manner. Our results indicate that there are trade-offs between the growth and stability of local corporate and consumption taxes, but there is no clear relationship between growth and stability for other taxes.

Date: 2013
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DOI: 10.1080/01900692.2012.713302

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