Ishida, Kazuyuki <br/><br/>
The trade - off between growth and stability in prefectural tax revenue in Japan 

 -  2013 
 - p.210-221. 
 - Feb 
<br/><br/> 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. 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Taxation - Japan<br/>Taxation