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  1. A400 経済学部/経済学研究科
  2. A400b 紀要
  3. 経済科学
  4. 70(4)

財源保障制度の下での赤字地方債 : 臨時財政対策債発行可能額の補正係数に着目して

https://doi.org/10.18999/ecos.70.4.203
https://doi.org/10.18999/ecos.70.4.203
986f3936-f13f-4cb4-84de-1d1ca5bad310
名前 / ファイル ライセンス アクション
15_MAEDA-Izuru.pdf 15_MAEDA-Izuru.pdf (1.5 MB)
Item type itemtype_ver1(1)
公開日 2023-04-05
タイトル
タイトル 財源保障制度の下での赤字地方債 : 臨時財政対策債発行可能額の補正係数に着目して
言語 ja
その他のタイトル
その他のタイトル Deficit Municipal Bonds under the Financial Resources Guarantee System : Adjustment Coefficients for Maximum Extraordinary Financial Measure Loans that can be Raised
言語 en
著者 前田, 出

× 前田, 出

ja 前田, 出

en MAEDA, Izuru

Search repository
アクセス権
アクセス権 open access
アクセス権URI http://purl.org/coar/access_right/c_abf2
キーワード
主題Scheme Other
主題 Deficit municipal bonds
キーワード
主題Scheme Other
主題 Extraordinary financial measure loans
キーワード
主題Scheme Other
主題 Local allocation tax
キーワード
主題Scheme Other
主題 Adjustment coefficients
キーワード
主題Scheme Other
主題 Local public finance program
内容記述
内容記述 This study investigates the process of guaranteeing financial resources for extraordinary financial measure loans; that is, formulating a public finance program for the entire local government (i.e., macro-process) and calculating allocation taxes for the respective local governments (i.e., micro-process). Thus far, few studies have systematically described the determining process’s approach from the “macro-process” to the “micro-process” for extraordinary financial measure loans—a gap that this study bridges. We also examine the burden at the time of redemption of extraordinary financial measure loans, which depends on the adjustment coefficients for calculating the maximum amount of such loans that can be raised. The results demonstrate that although the financial resources for the redemption of extraordinary financial measure loans are guaranteed institutionally and theoretically on an individual municipality basis, not all municipalities receive the same financial resource security effect. This is because the actual burden differs per the adjustment coefficients set by the financial resource deficit-based method. Were this method to continue, the increase in the burden associated with redemption by small municipalities may become problematic. This means that in the future, smaller municipalities may have fewer financial resources to provide the necessary administrative services.
言語 en
内容記述タイプ Abstract
出版者
言語 ja
出版者 名古屋大学大学院経済学研究科
出版者
言語 en
出版者 Graduate School of Economics Nagoya University
言語
言語 jpn
資源タイプ
資源タイプresource http://purl.org/coar/resource_type/c_6501
タイプ departmental bulletin paper
出版タイプ
出版タイプ VoR
出版タイプResource http://purl.org/coar/version/c_970fb48d4fbd8a85
ID登録
ID登録 10.18999/ecos.70.4.203
ID登録タイプ JaLC
収録物識別子
収録物識別子タイプ PISSN
収録物識別子 0022-9725
収録物識別子
収録物識別子タイプ EISSN
収録物識別子 2434-5741
書誌情報 ja : 経済科学
en : The Economic Science

巻 70, 号 4, p. 203-216, 発行日 2023-03
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