2015 年 66 巻 1 号 p. 1_259-1_282
This paper explores the interests of Japanese local governments, as reflected in the fiscal transfer reform. In particular, we examine the Japanese central government’s implementation of a tax resource transfer in favor of local governments in the fiscal transfer reform known as the “Trinity Reform.” To achieve this, we compare Canada—which has no party route between the federal and provincial levels—with Japan.
Our findings reveal that the Liberal Democratic Party (LDP) in Japan represented the local governments’ interest in the central policy making process; in contrast, the Canadian federal Liberal Party did not entertain requests from provincial governments in their fiscal transfer reform.