紀要論文 交付税措置による事業誘導仮説の検証 : 道府県における臨時地方道整備事業債を事例に《論文》

宮﨑, 雅人

145pp.13 - 22 , 2015-8 , 埼玉大学経済学会
ISSN:05597056
内容記述
 This study, by focusing on road construction projects in Japan’s local governments (excluding Tokyo), conducts a quantitative analysis of the relationship between the issuance of road bonds and the rate at which the redemption of the principal and interest on these bonds factors into standard financial need (hereinafter, “local allocation tax cover rate”). Furthermore, it analyzes whether the approved amount of local government road bonds varies with the local allocation tax cover rate. Our analysis indicates that local governments who had stronger finances and greater investment reserves issued more road bonds. Furthermore, because specific local road improvement works combine local public subsidized works and local public non-subsidized works, road bonds can be said to be linked to national treasury disbursements even if there exists a local allocation tax cover system that allows for the redemption of the principal and interest on local bonds.
本文を読む

http://sucra.saitama-u.ac.jp/modules/xoonips/download.php?id=KY-AN00109186-145-02

このアイテムのアクセス数:  回

その他の情報