人口減少による町村の地方交付税配分の変化についての考察

抄録

In this paper, I examined the population decline and changes in the local allocation tax, which accounts for a large part of the revenue of towns and villages. Many of the towns and villages’ populations are declining, but the standard financial income has not decreased significantly. This is because property tax and local consumption tax grants, which have little to do with population decline, occupy a large proportion. On the other hand, the amount of standard fiscal demand is rather increasing, for three reasons. One is the distribution of thick step correction coefficients, the second is that factors such as social welfare expenses corresponding to the aging population have increased significantly, and the positive outcome has benefited the towns and villages. And last, factors such as regional revitalization were heavily distributed to towns and villages.