Unit 05 Kickoff Paper: Good and Bad Fiscal Decentralization

Motohiro Sato
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...

Unit 05-A: Issues of Intergovernmental Fiscal Transfer in relation to Fiscal Decentralization

Wataru Kobayashi
Associate Professor
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

Tomomi Miyazaki
Associate Professor
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...