000			01078pab a2200181 454500
008			180718b2013 xxu||||| |||| 00| 0 eng d
100			_aIshida, Kazuyuki
245			_aThe trade - off between growth and stability in prefectural tax revenue in Japan
260			_c2013
300			_ap.210-221.
362			_aFeb
520			_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.
650			_aTaxation - Japan
650			_aTaxation
773			_aInternational Journal of Public Administration
908			_aN
909			_a99445
999			_c99444 _d99444