@article{oai:nagoya.repo.nii.ac.jp:02005368,
 author = {前田, 出 and MAEDA, Izuru},
 issue = {4},
 journal = {経済科学, The Economic Science},
 month = {Mar},
 note = {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.},
 pages = {203--216},
 title = {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},
 volume = {70},
 year = {2023}
}