基準財政需要額の算定構造の再検証―都道府県パネルデータによる実証分析―

Re-verification on the structure of standard fiscal needs: Evidence from Japanese prefectural data

Haruaki Hirota and Hideo Yunoue

MPRA Paper from University Library of Munich, Germany

Abstract: This paper analyze the structure of the standard fiscal needs (SFN) of local allocation tax grants in Japanese prefectural data. The previous works on SFN reported that the scale effect of SFN (a U shaped per capita SFN curve) are observed in Japan. We mainly showed the per capita SFN has the structure of cubic function for the population term. The per capita SFN of small and large prefectures increase more rapidly than ordinary prefectural governments.

Keywords: standard fiscal needs; local allocation tax grants、panel data (search for similar items in EconPapers)
JEL-codes: H11 H71 H77 (search for similar items in EconPapers)
Date: 2015-01-08
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:61221

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