Fiscal decentralization and local public finance in Japan
著者
書誌事項
Fiscal decentralization and local public finance in Japan
（Routledge frontiers of political economy, 107）
Routledge, 2016, c2008
- : pbk
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注記
"First published 2008. First issued in paperback 2016" -- T.p. verso
Includes bibliographical references (p. [196]-206) and index
内容説明・目次
内容説明
The intergovernmental fiscal issue is highly relevant given the worldwide movement toward more decentralized governance in both industrial and developing countries. Over the course of five decades Japan has developed a robust system of decentralized governance. This book investigates fiscal decentralization and local finance in Japan with a view to understanding how the process of decentralization has unfolded there and what the rest of the world can learn.
The author sheds light on the drives leading up to a need for decentralization reform over the last decade and evaluates so-called 'Trinity Reform' implemented by the Koizumi administration during 2004-2006. Finally, the book considers the decentralization process in Asian developing countries and discusses what lessons might be drawn from Japanese experiences.
This excellent study of an important subject area will be particularly useful for all those studying intergovernmental fiscal relations, public finance and public sector economics. It will also be of interest to specialist international organizations and policy makers who are involved in intergovernmental issues.
目次
Introduction 1. Historical Back Drop 2. Division of Function 3. Tax Assignment 4. Option for Local VAT 5. Design of Fiscal Transfers 6. Fiscal Equalization Scheme 7. Local Bond System 8. Drive to Decentralize. Conclusion
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