地方債と地方財政規律
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1 * 1990 GDP 40 JEL Classification: H39, H54, H63, H72, H77 Key words: * 16 (2005a, b) 1
2 Local Government Bonds and Fiscal Discipline By Takero Doi, Tomoko Hayashi and Nobuyuki Suzuki Abstract Outstanding of local government bonds in Japan has increased rapidly after the 1990s, and now reached the highest level. It is important to reduce and manage not only the outstanding amount of national government bonds but also local government bonds. We observe that the management system of local government bonds in advanced countries have recently changed due to decentralization and accumulated government debt. This paper compares the fiscal disciplines of local governments in various countries, and discusses the characteristics of local government bond systems in the United States, France, Canada, and Sweden studied through local survey. As the suggestion in Japan, some points are clarified from the international comparison. In many countries except Japan, local governments face discipline through market mechanism in the market of local government bond. Various actors such as investors and banks in the market support the fiscal discipline. Furthermore, some fiscal rules also play an important role for reduction of local government debt. JEL Classification: H39, H54, H63, H72, H77 Key words: local government bond, fiscal police rule, fiscal discipline 2
3 GDP I II III IV 1 1 (2005b) 3
4 V IMF Ter-Minassian OECD Joumard II 4
5 Dafflon2002Concil of Europe 2002Dafflon (2002) 10 Concil of Europe Ter-Minassian (1997)(1)(2) (3)(4) 4 I1 (1) (2) (3) (4) 53 I Ter-minassian (1997)
6 (1) (2) (3) (1)(2) (4) Ter-Minassian/IMF (1997) Jouamard2002 Rattso2002-6
7 Ter-minassian/IMF(1997) Treasury Decentralization Law Budget laws 25 (1)(2) 2 National Loan Council Ministry of Finance 1989 High Finance Council Ministry of Interior Minister of the Environment Municipalities Act Ministry of Finance Ministry of Finance Ministry of Finance Autonomous Communities 7
8 i ii Ter-minassian (1997) (1) (2) (3) (4) i 8
9 ii (1) (2) (3) (4) 4 4 (1) MSRBMunicipal Securities Rulemaking Board GFOAGovernment Financial Officers Association (2) (3) (4) (3) (4)
10 i National Loan council ii 10
11 G7 GDP I3 GDP GDP 5 90 Sachverstandigenrat DGCLLes Collectivités locales en chiffres US Census BureauStastical Abstract of the United States SCBStatistics Sweden IMF Government Finance Statistics 11
12 I4 90 Sachverstandigenrat DGCLLes Collectivités locales en chiffresus Census BureauStastical Abstract of the United StatesSCBStatistics Sweden IMFGovernment Finance Statistics 12
13
14 I ( 260 ) 90 3 Ch.9 14
15 3 1 Dexia Credit Local
16 DexiaCredit Agricol bond bank 16
17 Council of Europe (2002)5 I9 5 2 A. 5 B Council of Europe(2002), Recovery of Local and Regional Authorities in Financial Difficulties II % 20%
18 90% 3 20% [ ][] 30% 10% 50% 10% II1 (2001)Doi (2002)(1986) (1986)6061 (1986)
19 II2 7 19
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21 (2004) 8 (2000)(2003) 9 (2005a, b) 21
22 (primary balance) (2004) III 10 III III2 (bond bank) 10 Poterba and Rueben (1999) 22
23 US Census Bureau, Statistical Abstract of the United States Moody s S&P Fitch GFOA) SEC MSRB NASD U.S. Census Bureau 23
24 III ,000 U.S. Census Bureau tax exempt municipal bonds Internal Revenue ServiceIRS PPP 24
25 III ,113 Alternative Minimum Tax Thomson Financial Securities Data Company SEC Municipal Securities Rulemaking Board: MSRB National Association of Securities Dealers: NASD 3 SEC 25
26 MSRB 1975 MSRB SEC MSRB SEC NASD MSRB SEC NASD SEC MSRB (Federal Reserve Board) (Federal Deposit Insurance Corporation) OCC (Office of the Comptroller of the Currency) Moody s 1918 S&P A Moody s AaaAaABaaBaBCaaCaC Moody s 30 S&P 27 26
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