Hirota, Haruaki; Yunoue, Hideo - Volkswirtschaftliche Fakultät, … - 2015
This paper analyze the structure of the standard fiscal needs (SFN) of local allocation tax grants in Japanese prefectural data. The previous works on SFN reported that the scale effect of SFN (a U shaped per capita SFN curve) are observed in Japan. We mainly showed the per capita SFN has the...