固定資産税の地域負担構造に関する統計的検討 : 市町村データによる分析

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概要

• 論文の詳細を見る

• Property tax revenue covers almost a third or half of local tax revenue in Japan and the high share in local government budget means well established fiscal autonomy and maturity of local politics. Taking basic principles of efficient resource allocation, effective revenue security and equal distribution of net benefit from public services within and among municipalities, we lay focus here on the equality among municipalities. Characteristics of the property tax in light of revenue and expenditure are illustrated and their differences among municipalities are statistically analyzed. For this purpose we have developed a database system of detailed municipal data which includes assessed values and property taxes of land, buildings and other depreciable assets. With statistical categorization of 3229 municipalities, characteristics of differences among the categorized groups are analysed. Face findings areas follows. Structures of local revenues are different between large municipalities and others. The ratio of local tax revenue to local revenue is larger than that of other municipalities. And further the ratio of local income tax revenue to local tax revenue of large cities is larger than that of other municipalities. The ratio of land tax revenue to property tax revenue to property tax revenue of large cities is larger than that of other municipalities. On the contrary, the ratio of building tax revenue to property tax revenue of other municipalities is larger than that of the large cities.

• 麗澤大学の論文

著者

• 清水 千弘

  (財)日本不動産研究所

• 小野 宏哉

  麗澤大学国際経済学部

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