01078pab a2200181 454500 180718b2013 xxu||||| |||| 00| 0 eng d Ishida, Kazuyuki The trade - off between growth and stability in prefectural tax revenue in Japan 2013 p.210-221. Feb 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. Taxation - Japan Taxation International Journal of Public Administration N 99445 99444 99444 0 0 0 0 IIPA IIPA 2018-07-19 Volume no: 36, Issue no: 3 AR99905 2018-07-19 2018-07-19 AR