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

Material type: 文書・図像類

Author: Ishida, Mitsunari

Publisher: 小樽商科大学ビジネス創造センター

Publication date: 2011-03

Material Format: Digital

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NDC: 318

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Note (General)：: As part of the Trinity Reform, the Japanese Ministry of Internal Affairs and Communication (MIC) established the Administrative Reform Incentive Asses...

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Digital

Material Type: 文書・図像類
Title: Tax Collecting Efforts and Local Allocation Tax Grants in Japan: The Effect of Administrative Reform Incentive Assessment on Local Tax Collection Rates
Author/Editor: Ishida, Mitsunari
Author Heading: Ishida, Mitsunari
Publication, Distribution, etc.: 小樽商科大学ビジネス創造センター
Publication Date: 2011-03
Publication Date (W3CDTF): 2011-03
Periodical title: Discussion paper series
No. or year of volume/issue: 137
Volume: 137
Pages: 1-21
Text Language Code: eng
Subject Heading: Local Allocation Tax
Tax Collection Rate
Administrative Reform Incentive Assessment
Average Treatment Effect
政治・行政
NDC: 318
Target Audience: 一般
Note (General): 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.
Access Restrictions: 限定公開
Data Provider (Database): 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
Original Data Provider (Database): 小樽商科大学 : 小樽商科大学学術成果コレクション