Economy Ten Years of Local Taxes and Local Allocation Tax / Sachio KONISHI

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The Economy
[Introduction to the Contents]
Digging into the details of the operation of the local allocation tax and examining how it has been handed down to the present.
The following are clarified :
Contents
Introduction? Chapter 1 Consideration of the balance required for the operation of the local allocation tax
Chapter 1 Prior History of the Local Allocation Tax
Part 1 Prior History of the Local Allocation Tax
Chapter 1 Prior History of the Local Allocation Tax
Chapter 1 Prior History of the Local Allocation Tax
Part 1 Prior History of the Local Allocation Tax
Part 1 Prior History of the Local Allocation Tax
Part 1 Prior History of the Local Allocation Tax
Part 1 Prior Operation of Tax Grants? 2? - Inter-Fiscal Year Adjustment Mechanism
1. Changes in Distribution Rate?
2. Operation of Inter-Fiscal Year Adjustment?
3. Operation of Inter-Fiscal Year Adjustment?
Chapter 9 Operation of Local Tax Grants? 3? - Allocation between Prefectures and municipalities
1. Allocation by dividing the total amount?
2. Establishment or review of the allocation criteria for Prefectures and municipalities
Chapter 10 Operation of Local Tax Grants? 4? - Operation of Prefectural Distribution Tax
1. Allocation to Large Cities, Cities, and Towns / Villages?
2. Metropolitan Distribution Tax (FY 1940 to FY 1945)?
3. Urban Distribution Tax (FY 1940 to FY 1945)? 7. Combination of integrated administrative allocation and financial resources security?
8. Sense of balance working in the local allocation tax system?
Indexes
Biography of the author
Currently, Chairman of the Local Finance Council of Ministry of Internal Affairs and Communications (full-time position)
Emeritus Professor of Kwansei Gakuin University
Born in Osaka in 1960
Graduated Doctor of Economics of Kwansei Gakuin University
Specialization : Public Finance
Main book
』, Political Economy and Economics of 『 Local Finance Reform (Yuhikaku, 2007)
』, Financial History of 『 Nihon Local Finance (Yuhikaku, 2017)
』, Financial History of 『 Local Finance (Yuhikaku, 2022)
』 Sho 1931 1946 1949 1949 1951 1932 2022 1940 1940 1940 1947 1948 Local Allocation Tax Special Tax Allocation 『