The trade - off between growth and stability in prefectural tax revenue in Japan
By: Ishida, Kazuyuki.
Material type:
ArticlePublisher: 2013Description: p.210-221.Subject(s): Taxation - Japan | Taxation
In:
International Journal of Public AdministrationSummary: 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.
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Articles
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Indian Institute of Public Administration | Volume no: 36, Issue no: 3 | Available | AR99905 |
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.
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