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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.70.4.203986f3936-f13f-4cb4-84de-1d1ca5bad310
名前 / ファイル | ライセンス | アクション |
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Item type | itemtype_ver1(1) | |||||||||
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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
|
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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 |