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We show that the efficacy of fiscal decentralization in enhancing economic growth and labor productivity growth depends … effects, we introduce a distinct measure of fiscal decentralization that serves as a proxy for taxes collected at the sub … practical in nature. In addition to proposing a new proxy for fiscal decentralization, we evaluate the permanent impact of …
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This paper aims to examine whether the status of fiscal decentralization generates efficiency in local spending … point of vertical fiscal imbalance but also the fiscal implication of spending decentralization and local government … empirical results show that fiscal decentralization determines more responsible and efficient local spending, enhancing local …
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chapter Introduction -- chapter 1 The historical background -- chapter 2 Fiscal federalism in Japan and NCs -- chapter 3 Allocation of functions -- chapter 4 Tax assignment in Japan -- chapter 5 Sub-national consumption taxation -- chapter 6 Fiscal equalization transfers -- chapter 7 Control of...
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