Intergovernmental fiscal transfers and tax efforts: Regression-discontinuity analysis for Japanese local governments

研究成果: Contribution to journalArticle査読

1 被引用数 (Scopus)

抄録

The present study examines the incentive effects of fiscal equalization transfers on local corporate tax rates from theoretical and empirical perspectives. The study focuses on additional corporate tax on capital, which is exempt from calculations of equalization grants. A theoretical investigation reveals that a rise in equalization rate increases additional capital tax rates. The theoretical prediction is empirically examined using panel data of Japanese municipalities for 1990–2000. It is found that a higher equalization rate in fiscal equalizing transfers gives municipalities an incentive to raise corporate tax rates exempt from the transfer scheme.

本文言語英語
論文番号103554
ジャーナルRegional Science and Urban Economics
84
DOI
出版ステータス出版済み - 9 2020

All Science Journal Classification (ASJC) codes

  • 経済学、計量経済学
  • 都市研究

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