Munich Personal RePEc Archive


Hirota, Haruaki and Yunoue, Hideo (2015): 基準財政需要額の算定構造の再検証―都道府県パネルデータによる実証分析―.

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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 structure of cubic function for the population term. The per capita SFN of small and large prefectures increase more rapidly than ordinary prefectural governments.

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