Local governments in Japan account for about 80 per cent of general government spending when excluding social security … Germany. We show that in Japan this was not the case and that so far local governments do participate in the stabilisation …

This paper aims to provide an overview of the basics of Japan's local public administration and finance system and to … analyze how Japan's municipalities restore their fiscal balance after a fiscal shock. In Japan, local governments play a major … large vertical fiscal gap in Japan between the central and local governments - a gap that necessitates the transfer of funds …

This paper aims to provide an overview of the basics of Japan's local public administration and finance system and to … analyze how Japan's municipalities restore their fiscal balance after a fiscal shock. In Japan, local governments play a major … large vertical fiscal gap in Japan between the central and local governments — a gap that necessitates the transfer of funds …

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 …