地方分権改革と公共サービスによる受益と負担の推計 : 構造改革の検証を中心として

抄録

Structural reform between FY2001 and FY2006 by the Koizumi Cabinet achieved a reduction in state subsidies, and local allocation tax and the transfer of tax revenue sources from the central government to local governments. Structural reform attempted to change the provision of standardized public service and promote fiscal management within independent fiscal resources and local government responsibility. This paper estimates the regional incidence of cost and benefits and determines whether or not structural reform achieved its objective in terms of cost and benefits. The estimation found that the amount of benefits per person was small in large cities such as Tokyo and Osaka and large in provincial prefectures such as Shimane. In Tokyo in particular, the excess burden outweighed the amount of pure benefits. This shows that structural reform has not achieved its objective and further decentralization is needed.