Tax Collecting Efforts and Local Allocation Tax Grants in Japan: The Effect of Administrative Reform Incentive Assessment on Local Tax Collection Rates

• 資料種別: 文書・図像類
• 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
• 著者・編者: Ishida, Mitsunari
• 著者標目: Ishida, Mitsunari
• 出版事項: 小樽商科大学ビジネス創造センター
• 出版年月日等: 2011-03
• 出版年（W3CDTF）: 2011-03
• タイトル（掲載誌）: Discussion paper series
• 巻号年月日等（掲載誌）: 137
• 掲載巻: 137
• 掲載ページ: 1-21
• 本文の言語コード: eng
• 件名標目: Local Allocation Tax; Tax Collection Rate; Administrative Reform Incentive Assessment; Average Treatment Effect; 政治・行政
• NDC: 318
• 対象利用者: 一般
• 一般注記: 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.
• オンライン閲覧公開範囲: 限定公開
• 連携機関・データベース: 国立情報学研究所 : 学術機関リポジトリデータベース（IRDB）（機関リポジトリ）; https://irdb.nii.ac.jp
• 提供元機関・データベース: 小樽商科大学 : 小樽商科大学学術成果コレクション