Delegation of Taxation Authority and Multipolicy Commitment in a Decentralized Leadership Model

Material type: 文書・図像類

Author: Akai, Nobuoほか

Publisher: Osaka School of International Public Policy, Osaka University

Publication date: 2019-05-08

Material Format: Paper

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Note (General)：: This paper examines to what extent taxation authority should be delegated to local or lower-level government. Delegation of taxation authority can be ...

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Paper

Material Type: 文書・図像類
Title: Delegation of Taxation Authority and Multipolicy Commitment in a Decentralized Leadership Model
Author/Editor: Akai, Nobuo
Watanabe, Takahiro
Author Heading: Akai, Nobuo
https://nrid.nii.ac.jp/nrid/1000050275301
Watanabe, Takahiro
Publication, Distribution, etc.: Osaka School of International Public Policy, Osaka University
Publication Date: 2019-05-08
Publication Date (W3CDTF): 2019-05-08
Periodical title: OSIPP Discussion Paper
No. or year of volume/issue: DP-2019-E-006
Volume: DP-2019-E-006
Pages: 1-20
Text Language Code: eng
Subject Heading: Multipolicy commitment
Ex post interregional transfers
Spillover effect
Target Audience: 一般
Note (General): This paper examines to what extent taxation authority should be delegated to local or lower-level government. Delegation of taxation authority can be regarded as a commitment to the local tax rate ex ante in a decentralized leadership model, in which local governments set policies ex ante and the central government decides transfer policies ex post. Previous papers point out that the ex post interregional transfers of the central government distort the ex ante regional policies of local governments. However, Silva (2014, 2015) clarify the case where efficient expenditure by local governments is achieved. This paper examines the delegation of taxation authority by extending Silva'smodel to include commitment to taxation and generally derives the conditions when efficient public expenditure by local governments can be achieved in relation to the delegation of taxation authority. The model adopted in this paper allows various levels of spillovers of local public goods and various types of multipolicy commitments of taxation and/or expenditure.
References (URI): URI
http://www.osipp.osaka-u.ac.jp/archives/DP/2019/DP2019E006.pdf
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): 大阪大学 : 大阪大学学術情報庫　桜華