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[Re-verification on the structure of standard fiscal needs: Evidence from Japanese prefectural data]


  • Hirota, Haruaki
  • Yunoue, Hideo


This paper analyze the structure of the standard fiscal needs (SFN) of local allocation tax grants in Japanese prefectural data. The previous works on SFN reported that the scale effect of SFN (a U shaped per capita SFN curve) are observed in Japan. We mainly showed the per capita SFN has the structure of cubic function for the population term. The per capita SFN of small and large prefectures increase more rapidly than ordinary prefectural governments.

Suggested Citation

  • Hirota, Haruaki & Yunoue, Hideo, 2015. "基準財政需要額の算定構造の再検証―都道府県パネルデータによる実証分析―
    [Re-verification on the structure of standard fiscal needs: Evidence from Japanese prefectural data]
    ," MPRA Paper 61221, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:61221

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    More about this item


    standard fiscal needs; local allocation tax grants、panel data;

    JEL classification:

    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism


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