The Comparative Study of Fiscal Equalization

财政均等化的比较研究

基本信息

批准号：
15330062
负责人：
MOCHIDA Nobuki
金额：
$ 9.41万
依托单位：
The University of Tokyo
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (B)
财政年份：
2003
资助国家：
日本
起止时间：
2003 至 2005
项目状态：
已结题

项目摘要

We have investigated fiscal equalization in ten countries (Australia, Canada, United States, China, Germany, Sweden, Denmark, Swiss, and Japan). Unconditional grants are basically intended to rectify differences in the fiscal capacity of local governments in order to ensure a minimum level of public services. In many countries (Canada, Australia, UK, Japan), fiscal equalization systems take a vertical form, from the central government to the local government. However, in Germany, horizontal fiscal equalization is conducted, i.e., from states that are above the average to states that are below the average. 16Chapters presented below are main table of contents of our publication. The tile of book is ‘Fiscal equalization in decentralization drive' published near future from the university of tokyo press.Part1 Redistribution and IncentiveChapter1 Background of the reform (N, Mochida)Chapter2 Fiscal equalization in Democratic Regime (K, Akizuki)Chapter3 Quantitative analysis of equalization effects (Y.Hashizume and M.Ishida)Chapter4 Local allocation tax and net fiscal benefits (I.Horiba)Part2 Rule or discretionChapter5 Dual track of horizontal equalization ; Australia (K.Hanai)Chapter6 Representative tax system ; Canada (N.Mochida)Chapter7 Forced accountability ; United Kingdom (W.Kitamura)Chapter8 Nonexistent of fiscal equalization ; United States (S.Furukawa)Chapter9 Regional gap and equalization ; China (T.Machida)Part3 Horizontal equalizationChapter10 Inter regional horizontal equalization ; Germany (W.Rentzu)Chapter11 horizontal equalization in transitional period ; Sweden (T.Hayashi)Chapter12 income redistribution and Robin-hood model ; Nordic countries (J.Rotz)Chapter13 Fiscal equalization in decentralized country ; Swess (Y.Seri)Part4 Doldrums and ChoiceChapter14 Japan's local allocation tax (I.Ito)Chapter15 Equalization in micro level (N.Hoshino)Chapter16 Local independence and fiscal equalization (M.Hayashi)

我们对十个国家（澳大利亚、加拿大、美国、中国、德国、瑞典、丹麦、瑞士和日本）的财政均等化进行了调查，无条件补助基本上是为了纠正地方政府财政能力的差异，以确保财政均等化。在许多国家（加拿大、澳大利亚、英国、日本），财政均等化制度采取的是从中央政府到地方政府的垂直形式，而在德国，则是横向的财政均等化。上述状态16章以下是我们出版物的主要目录，该书的标题是东京大学出版社近期出版的《权力下放推动中的财政均衡》。第1部分再分配和激励第1章背景。改革（N，持田）第二章民主政权的财政均等化（K，秋月）第三章均等化效果的定量分析（Y.Hashizume 和M.Ishida）第 4 章地方分配税和净财政收益（I.Horiba）第 5 章规则或自由裁量权第 5 章横向均等化的双轨制；澳大利亚（K.Hanai）第 6 章加拿大（N.Mochida）第 7 章强制责任； (W.Kitamura)第8章不存在财政均等化；美国(S.Furukawa)第9章中国(T.Machida)第三部分横向；均衡化第10章区域间横向均等化；德国(W.Rentzu)第11章转型时期的横向均等化；瑞典(T.Hayashi)第12章收入再分配与罗宾汉模式；北欧国家(J.Rotz)第13章分权国家的财政均等化； Y.Seri)Part4 低迷与选择第14章日本地方分配税(I.Ito)第15章均等化微观层面 (N.Hoshino)第十六章地方独立和财政均等化 (M.Hayashi)