著者

吉弘 憲介

出版者

公益財団法人 地方自治総合研究所

雑誌

自治総研 (ISSN:09102744)

巻号頁・発行日

vol.47, no.516, pp.48-85, 2021 (Released:2021-11-02)

著者

佐藤 一光 吉弘 憲介

出版者

桃山学院大学総合研究所

巻号頁・発行日

vol.62, no.4, pp.227-252, 2021-03-22

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This paper proposes a money flow analysis to analyze the functioning oflocal government finances, in which transfers and transfers and fiscaladjustment in a region are captured in an integrated manner. Fiscaladjustment can be understood as the inflow and outflow of base money in aregion through taxes and subsidies. The reasons for the need to analyzefiscal adjustment and the regional economy in an integrated manner are: 1)the supply of fiscal services dependent on taxation autonomy may bedetrimental to the sustainability of the regional economy when the right toissue currency is limited, and 2) the development of monetary theory hasled to a shift in the analysis of regional money flows from short-term to Wefind not only an imbalance between supply and demand, but also arecognizable long-term, stable purchasing power, and 3) money flowadjustment in the local economy in FITs other than taxes and subsidies.We first examine the effects of transfers and fiscal adjustment in Japan’sprefectures. We find that the national tax burden undermines regionalpurchasing power, while subsidies support regional purchasing power.However, even after taking into account the effects of these fiscaladjustments, the results revealed significant excess money flow inflows, asin Tokyo, and excess money flow outflows, as observed in somemunicipalities. Although the analysis of money flows, such as commutingand financial transactions, remains inadequate, it confirms that Japan hasan economic structure with sustained or growing regional imbalances.We next analyze the money flows through the FIT in Japan bymunicipality. We found that the FIT has a significant impact on the moneyflows of municipalities, depending on the characteristics of each region,such as the regions with high and low renewable energy penetration, aswell as the regions with high and low electricity consumption. The inflowand outflow of money flows are shown on a map of Japan in order tovisually understand the regional characteristics. In addition, in assessingthe money flows in each municipality, we have represented the balance oftaxable income per capita and money flows in each municipality on themap. It is confirmed, however, that in some cases, depending on theprevalence of renewable energy and other factors, it is working in thedirection of strengthening the economic power gap between regions.Fiscal adjustment is a system of subsidies to local governments, fundedby national taxation, to cover the fiscal needs of a region. However, Japan’scurrent fiscal adjustment system is inadequate to redress regionaleconomic power disparities both in the short and long run. Our analysisshows that the institutional adjustment of interregional economic power,which is not based on taxes and subsidies, has the same function as thefiscal adjustment, and for FIT, we found that the promotion of renewableenergy has a function of interregional economic power adjustment, but it isnot uniform depending on the situation of local resources, etc.

著者

吉弘 憲介

出版者

桃山学院大学総合研究所

雑誌

桃山学院大学総合研究所紀要 = ST. ANDREW'S UNIVERSITY BULLETIN OF THE RESEARCH INSTITUTE (ISSN:1346048X)

巻号頁・発行日

vol.46, no.3, pp.83-97, 2021-03-22

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The purpose of this paper is to examine the methodology of using Geographical InformationSystem(GIS)for the analysis of local government finance.In recent years, policy research using GIS has increased due to the free availability of GISsoftware. However, very few studies in the field of local government finance in Japan utilizingGIS have been conducted so far.Therefore, this paper presents three specific examples of analysis using GIS concerning issues in local government finance theory.The first is a spatial analysis of intergovernmental fiscal relations using coropleth maps. Ishowed how to visually confirm the adjacency and spatial concentration of policy choices, whichcannot be handled by ordinary vector data.Second, I presented a method of analyzing the classification of administrative districts in policy analysis based on geographic concentration rather than city divisions.Third, I presented a method for quantitatively confirming the spatial concentration of a particular class or administrative demand applying Tobler’s first law of geography.

著者

佐藤 一光 徐 一睿 吉弘 憲介

出版者

公益財団法人 地方自治総合研究所

雑誌

自治総研 (ISSN:09102744)

巻号頁・発行日

vol.49, no.532, pp.1-27, 2023 (Released:2023-02-02)

著者

吉弘 憲介

出版者

日本財政学会

雑誌

財政研究 (ISSN:24363421)

巻号頁・発行日

vol.2, pp.200-217, 2006 (Released:2022-07-15)

参考文献数

39

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1980年代以降,アメリカの州財政は新連邦主義の影響からその役割が強調され注目が集まっている。その中で,90年代を通じて州所得税改革が相次いで行われたとされる。本稿で取り上げるニューヨーク州は90年代以降,州個人所得税を中心に減税政策を展開するが,その過程で州内経済の変化によって生じた貧困問題などへの対応から勤労所得税額控除などの還付可能な税額控除を増額していく。このとき,各ブラケットでの限界税率の引き下げや基礎控除の引き上げなど従来行われてきた減税政策に加えて,還付可能な税額控除により低所得者層で実効税率が急速に引き下げられていく。本稿ではこうした変化を分析することで,90年代に各州で積極的に導入されていった還付可能な税額控除の影響を,ニューヨーク州のケーススタディを通じて明らかにしていく。

著者

佐藤 一光 斉藤 崇 吉弘 憲介 徐 一睿 澤田 英司 山川 俊和

出版者

東京経済大学

雑誌

基盤研究(B)

巻号頁・発行日

2019-04-01

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本研究は空間、地域、政策に焦点を当てて「木質バイオマス経済」の持続可能性について検討を行うものである。「木質バイオマス経済」とは林業によって木材を生産し、それを燃焼させることによって発生させる熱を利用して地域の給湯需要や暖房需要、電力需要をまかなう分散型の再生可能エネルギー利用とそれに伴う経済の地域的循環のことである。「木質バイオマス経済」においては燃料となる木材を輸送する距離や熱・電力を供給する距離などの[空間的条件]、林業や地域の木材産業等との綿密な連携を維持するためには人的ネットワークなどの[地域的条件]が、資源・エネルギー・経済の循環を維持させるためには[政策的条件]が重要となる。

著者

吉弘 憲介

出版者

桃山学院大学

雑誌

桃山学院大学経済経営論集 (ISSN:02869721)

巻号頁・発行日

vol.57, no.3, pp.67-99, 2016-03-03

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The purpose of this paper is to clarify the characteristics of the tax reform plans that have been discussed during the Obama administration. Although President Obama aimed to restore the vertical equity of the tax system at the start of his administration, he lost the political advantage to carry out fundamental tax reforms when the Democratic Party was defeated at the midterm elections in the fall of 2010, and the actual scale of the tax reforms remained small. However, the discussions over the tax reform plans during this period involved issues related to US federal finances and how tax policies should deal with problems of American society. In this paper I compare the three comprehensive tax reform plans that have been discussed by both the Democratic and Republican parties during the Obama administration and extract the focal point of the tax reform discussions in the United States from the similarities in the plans. As a result, 1) all three plans were modeled on the 1986 tax reforms and aimed to reduce tax rates as well as expand the tax base; and 2) the plans also intended to recover vertical equity by eliminating tax preference for financial income. However, 3) it has become clear that it is difficult to thoroughly discuss such plans in Congress amid polarization of politics in the United States and extremely arduous to pave the way for specific reforms despite the need for fundamental tax reforms.

著者

吉弘 憲介

出版者

公益財団法人 地方自治総合研究所

雑誌

自治総研 (ISSN:09102744)

巻号頁・発行日

vol.45, no.484, pp.3-20, 2019 (Released:2021-06-15)

著者

吉弘 憲介

出版者

桃山学院大学総合研究所

雑誌

桃山学院大学総合研究所紀要 = ST. ANDREW'S UNIVERSITY BULLETIN OF THE RESEARCH INSTITUTE (ISSN:1346048X)

巻号頁・発行日

vol.45, no.3, pp.99-113, 2020-03-10

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In Japan’s high elderly society, the private sector has had the role provided rental houses to besatisfied with safety life for older people since 2011 established regarding the law.Notably, the caring serviced housing for older people was increasing rapidly after 2011.However, the caring serviced housing number, price, and condition vary according to prefecturearea and corporate type.This survey appears in varying housing conditions and geographical features of the caring servicedhousing for older people by using a statistical approach and GIS.