Motohiro Sato
Professor
Graduate School of Economics, Applied Economics,
School of International and Public Policy, Hitotsubashi University

　Japan’s centralized public finance is changing. As indicated by the designation “administrative decentr...

Wataru Kobayashi
Associate Professor
Faculty of Policy Informatics, Chiba University of Commerce

１．Introduction

　Discussion of fiscal decentralization eventually arrives at the question of the allocation of functions and the allocation of fiscal r...

Tomomi Miyazaki
Associate Professor
Graduate School of Economics, Kobe University

１．The Benefit Principle of Property Tax

　Some researchers have proposed that after the decentralization reform in Japan, property tax can be useful as fundamental ta...