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Tax Collecting Efforts and Local Allocation Tax Grants in Japan: The Effect of Administrative Reform Incentive Assessment on Local Tax Collection Rates
http://hdl.handle.net/10252/4543
http://hdl.handle.net/10252/4543072e867c-a87c-4090-a1df-5e55e8038e50
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
DP_137.pdf (404.5 kB)
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| Item type | テクニカルレポート / Technical Report(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2011-04-18 | |||||
| タイトル | ||||||
| タイトル | Tax Collecting Efforts and Local Allocation Tax Grants in Japan: The Effect of Administrative Reform Incentive Assessment on Local Tax Collection Rates | |||||
| 言語 | en | |||||
| 言語 | ||||||
| 言語 | eng | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | Local Allocation Tax | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | Tax Collection Rate | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | Administrative Reform Incentive Assessment | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | Average Treatment Effect | |||||
| 資源タイプ | ||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_18gh | |||||
| 資源タイプ | technical report | |||||
| 著者 |
Ishida, Mitsunari
× Ishida, Mitsunari |
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| 著者別名 | ||||||
| 識別子Scheme | WEKO | |||||
| 識別子 | 7679 | |||||
| 姓名 | 石田, 三成 | |||||
| 言語 | ja | |||||
| bibliographic_information |
en : Discussion paper series 巻 137, p. 1-21, 発行日 2011-03 |
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| 出版者 | ||||||
| 出版者 | 小樽商科大学ビジネス創造センター | |||||
| 言語 | ja | |||||
| 出版タイプ | ||||||
| 出版タイプ | VoR | |||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
| 日本十進分類法 | ||||||
| 言語 | ja | |||||
| 主題Scheme | NDC | |||||
| 主題 | 318 | |||||
| NIIサブジェクト | ||||||
| 言語 | ja | |||||
| 主題Scheme | Other | |||||
| 主題 | 政治・行政 | |||||
| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | As part of the Trinity Reform, the Japanese Ministry of Internal Affairs and Communication (MIC) established the Administrative Reform Incentive Assessment (ARIA) program under the local allocation tax (LAT) system during the fiscal year of 2005. This program was aimed at motivating local governments with LAT grants to raise their tax collection rates (TCRs), since a number of economists had asserted that LAT grants eroded the fiscal discipline of local governments. Our paper uses empirical methods to estimate the average treatment effect (ATE) of the program and finds that it does not provide such an incentive and that the TCRs of local governments are unchanged by the Trinity Reform, irrespective of whether these governments receive LAT grants. We also conclude that the TCRs do not support the argument that LAT grants diminish the tax collection incentives of local governments. | |||||
| 言語 | en | |||||
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Ishida, Mitsunari, 2011, Tax Collecting Efforts and Local Allocation Tax Grants in Japan: The Effect of Administrative Reform Incentive Assessment on Local Tax Collection Rates: 小樽商科大学ビジネス創造センター, 1–21 p.
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