This paper explores the mutual reference behavior of local governments in Japan. The Japanese public education system was decentralized in the previous decade. For example, actual fixed number of classes was relaxed in 2001 and 2003. This relaxation of regulations caused an increase in the...

Under the current fiscal conditions in many local, regional as well as the national government, the public schools face the substantial budget short falls . In order to alleviate the substantial budget shortage, it is important to raise efficiency, particularly in primary education as the costs...

Bovenberg and Mooij (1994) and others pointed out that the optimal taxation on goods with external diseconomy both collects revenue and also corrects the external diseconomy by the goods, and thus it is said that the tax has gdouble dividendsh. The purpose of the present paper is to examine...

年金の議論が盛んになってきているが, その中で特に関心がもたれているのは財政方式の問題である。財政方式には保険料方式と消費税方式などがあり, それに依存して資源配分が変化する。本研究では,...

Recently, Japanese public pension scheme has been discussed more often, especially about how to finance the scheme. It is possible to finance the scheme by wage-proportional contribution or by Value-Added-Tax, but the allocation may be different depending on the financial method. I find that an...

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Japanese abstract:...

Using the Survey of Company Fringe Benefits provided by the Life Insurance Culture Centre in 2002 (Social Science Japan data archive), this study provides corrected estimates for endogeneity attributed to family-friendly policies on wages. The results indicate that the policies related to...