Graduate School of Economics, Applied Economics,
School of International and Public Policy, Hitotsubashi University
Japan’s centralized public finance is changing. As indicated by the designation “administrative decentr...
Faculty of Policy Informatics, Chiba University of Commerce
Discussion of fiscal decentralization eventually arrives at the question of the allocation of functions and the allocation of fiscal r...
Unit05-B: Decentralization Reform and Property Tax in Japan: A Consideration of the Benefit Principle
Graduate School of Economics, Kobe University
１．The Benefit Principle of Property Tax
Some researchers have proposed that after the decentralization reform in Japan, property tax can be useful as fundamental ta...