1980年代以降における地方交付税の配分構造 : 長野県における配分構造転換とその地域的影響

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Under recent political and economic changes, many researchers argue that the distributional structure of the local allocation tax, which had favored rural areas strongly, would be transformed. However, there are few studies trying to certify this thesis quantitatively. The purpose of this paper is to examine the transformation of the distributional structure and its regional effects. In the first part, for municipalities with a population less than 10, 000 people, we assumed a cost function of the basic fiscal need, which determines the distributional structure of the local allocation tax, as follows: S_i=η_i+ε_i=at_i+b+ε_i ε_i∽N(0, (η_iσ))^2 S_i:basic fiscal need for municipality _i, t_i:population, ε_i:error, a:parameter for variable cost, b:parameter for fixed cost, η_i:expectation of S_i We estimated the function during 1981-1997 using the fiscal data of Nagano prefecture and found the value of b/a in the estimated function turns from increase to decrease in 1989. Therefore, we concluded that the transformation of distributional structure occurred in this year. We think this conclusion is supportable in the following two reasons. The first reason is that special fund allocation for local development named Furusato Sosei 1 okuen jigyo came into effort in 1988 to 1989. The second reason is that the year of 1989 was at the peak of Bubble economy and some extra needs was calculated temporally in the basic fiscal need, using surplus in the local allocation tax account. In the second part, we examined the regional effects of the transformation of the distributional structure using data from 6 village of Kiso district, Nagano prefecture from 1986 to 1999. This analysis opened up the following two facts. First, the effects of the transformation of the distributional structure are inversely proportional to the municipal population. Second, recent increase in the fiscal allocation for forest reservation works on municipalities located in remote mountain areas with large forests.(
地理科学学会の論文
2001-01-28

1980年代以降における地方交付税の配分構造 : 長野県における配分構造転換とその地域的影響

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