01009pab a2200145 454500008004000000100002100040245008500061260000900146300001500155362000800170520060000178650002100778650001300799773005100812180718b2013 xxu||||| |||| 00| 0 eng d aIshida, Kazuyuki aThe trade - off between growth and stability in prefectural tax revenue in Japan c2013 ap.210-221. aFeb aThe 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. aTaxation - Japan aTaxation aInternational Journal of Public Administration