| 000 -LEADER |
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| fixed length control field |
01078pab a2200181 454500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
180718b2013 xxu||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Ishida, Kazuyuki |
| 245 ## - TITLE STATEMENT |
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| Title |
The trade - off between growth and stability in prefectural tax revenue in Japan |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
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| Date of publication, distribution, etc. |
2013 |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
p.210-221. |
| 362 ## - DATES OF PUBLICATION AND/OR SEQUENTIAL DESIGNATION |
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| Dates of publication and/or sequential designation |
Feb |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc. |
The purpose of this article is to determine whether there is a trade-off between the growth and the stability of Japanese prefectural tax revenues. This article employs long-term income elasticity as a measure of growth and short-term income elasticity as a measure of stability and estimates the correlation coef?cients between growth and stability in a cross-sectional manner. Our results indicate that there are trade-offs between the growth and stability of local corporate and consumption taxes, but there is no clear relationship between growth and stability for other taxes. - Reproduced. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Taxation - Japan |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Taxation |
| 773 ## - HOST ITEM ENTRY |
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| Main entry heading |
International Journal of Public Administration |
| 908 ## - PUT COMMAND PARAMETER (RLIN) |
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| Put command parameter |
N |
| 909 ## - |
|---|
| -- |
99445 |
