Public Choice Studies
Online ISSN : 2187-3852
Print ISSN : 2187-2953
Current issue
Displaying 1-1 of 1 articles from this issue
Articles
  • Joongho Kook
    2025Volume 2025Issue 82 Pages 1-20
    Published: 2025
    Released on J-STAGE: July 15, 2025
    JOURNAL FREE ACCESS

    At first, this paper shows the characteristic differences of hometown tax donations between cities, towns-villages, and wards in Japan calculating their descriptive statistics. Next, the paper tests the null-hypothesis that the means of hometown tax donation amounts are same, also the null-hypothesis that their variances are same. According to the results, the two null-hypotheses are rejected at the 1% significance level, which illustrates that their means and variances statistically differ from each other. Finally, we examine the effects of the hometown tax donations at city and town-village jurisdictions on the interregional fiscal inequalities by measuring Gini coefficients. The results reveal that the hometown tax donations worsened the degree of interregional fiscal equalities, especially in town-village localities as well as relatively small populated cities. For instance, the hometown tax donations forced the degree of the fiscal inequality to worsen 18.61% at town-village regions in fiscal 2022 when we compute the percentage changes of Gini coefficients of local tax revenues before and after adding the amounts of hometown tax donations to the local tax revenues.

    Download PDF (1263K)
feedback
Top