Graduate School of Policy and Management, Doshisha University 53 動学的資本税協調と公的資本形成 あらまし Zodrow and Mieszkowski 1986 Wilson 1986 Batina 2009 1. はじめに Zodrow and Mieszkowski 1986 Wilson 1986 Tax Competition Theory Noisit and Oakland 1995 Matsumoto 1998 Kellermann 2006 Bucovetsky 1991 Wilson 1991 Batina 2009 2010 E-Mail hitanaka@mail.doshisha.ac.jp E-Mail mhidaka@ogu.ac.jp
54 Zodrow and Mieszkowski 1986 Wilson 1986 2010 Batina 2009 2. 先行研究 1980 Fiscal Competition Zodrow and Mieszkowski 1986 Wilson 1986 Zodrow and Mieszkowski 1986 Wilson 1986 Zodrow and Mieszkowski 1986 Wilson 1986 Batina 2009 Shinozaki, Sugahara and Kunizaki 2010
55 Batina 2009 Shinozaki, Sugahara and Kunizaki 2010 Noisit and Oakland 1995 Matsumoto 1998 Kellermann 2006 Kellermann 2007 Kellermann 2006 Kellermann 2007 Batina 2009 Shinozaki, Sugahara and Kunizaki 2010 Zodrow and Mieszkowski 1986 Wilson 1986 2010 Diamond 1965 3. 理論モデル Diamond 1965 t t t-1 n
56 3. 1 企業の行動 i i 1, 2 1 2 L 1 w Diamond 3 4 3 5 4 5 6 3 4 5 7 7 5 6 1
57 t 3. 2 家計の行動 t t 1 8 9 10 11 3. 3 地方政府の予算制約式 12 3. 5 3. 4 市場均衡 5 11 t 1 13 6 t 75 12 1312 t
58 t 1 2 Appendix A 3. 5 地方政府の行動 14 15 16 15 16 4. 租税協調の厚生効果 Batina 2009 Batina 2009 2 t t 1
59 4. 1 4. 2 4. 3 4. 1 長期定常状態における租税協調の経済変数への影響 3 Appendix B 17 18 19 20 AppendixA B9B10 B6B8 4. 2 長期定常状態における租税協調の厚生への効果 3
60 21 15 21 22 22 23 Roy 23 24 24 24 Appendix B 24 B3B5 B9B10 24 1 1
61 ρ k k w k g w 4 20 3 ρ k k w k g w 4. 3 租税協調による初期世代の厚生への効果 4. 2 4 Batina 2009
62 AppendixD 0 25 AppendixD 26 AppendixD 26 27 D6 D7 AppendixD 27 5. おわりに
63 Batina 2009 Batina 2009 Batina 2009 1
64 Appendix A 安定条件 (13 14 5 Routh-Hurwitz 3 A1 A2 A3 M A1 A4 5
65 A2 A5 A3 A3 A6 A3 Routh-Hurwitz A1 A2 A3 A1A2A3 Appendix B 資本税率の変更に伴う定常状態での およびへの影響 13 14
66 B1 B2 B3 B4 B5 AppendixA B6 B7 B8
67 B9 B10 B6 B8 Appendix C 租税協調による定常状態での厚生効果 23 3 4 5 Roy 23 C1 C1 n 1 1
68 Appendix D 租税協調による初期世代への厚生効果 0 t 0 13 14 D1 D2 D3 t 1 13 14
69 D1 D4 D4 D5 D6 D7 D6 D7 D2 D3 D8
70 D9 D9 D10 D6 D7 D10 参考文献 Batina, R.G. 2009 Local capital tax competition and coordinated tax reform in an overlapping generations economy, Regional Science and Urban Economics, Vol.39, pp.472-78. Diamond, P.A. 1965 National Debt in a Neoclassical Growth Model, American Economic Review, Vol.55, pp.1126-50. Feehan, J.P. and R.G. Batina. 2007 Labor and Capital Taxation with Public Inputs as Common Property, Public Finance Review, Vol.35, pp.626-642. 2004 74 pp.4-22 2007 10 pp.214-233 Kellermann, K. 2006 A Note on Inertemporal Fiscal Competition and Redistribution, International Tax and Public Finance, Vol.13, pp.151-61. Kellermann,K. 2007 Fiscal Competition and Potential Growth Effect of Centralization, Paper Presented at the 63rd Congress of the IIPF. Matsumoto, M. 1998 A note on tax competition and public input provision, Regional Science and Urban Economics, Vol.28, pp.465-73. Noisit, L. and W. Oakland. 1995 The Taxation of Mobile Capital by Central Cities, Journal of Public Economics, Vol.57, pp.297-316. 2006 82 pp.10-36 Shinozaki,T, K. Sugahara and M. Kunizaki. 2010 Coordinated Tax Reform under Vertical-Horizontal Externality in an Overlapping Generations Model, Paper presented at Japan Local Public Finance Association Annual Meeting, 2010, Aoyama Gakuin University. 2006No.171 pp.1-29. 2010 62 pp.39-63. Wildasin, D.E. 1988 Nash Equilibria in Models of Fiscal Competition, Journal of Public Economics, Vol.35, pp.229-40. Wilson, J.D. 1986 A Theory of Inter-Regional Tax Competition, Journal of Urban Economics, Vol.19, pp.296-315. Wilson, J.D. 1991 Tax Competition with Interregional Differences in Factor Endowments, Regional Science and Urban Economics, Vol.21, pp.423-51. Zodrow, R.G. and P. Mieszkowski. 1986 Pigou, Tiebout, Property Taxation, and the Underprovision of Local Public Goods, Journal of Urban Economics, Vol.19, pp.356-70.