ABSTRACT

The intergovernmental fiscal issue is highly relevant given the worldwide movement toward more decentralized governance in both industrial and developing countries.  Over the course of five decades Japan has developed a robust system of decentralized governance.  This book investigates fiscal decentralization and local finance in Japan wi

chapter |3 pages

Introduction

chapter 1|17 pages

The historical background

chapter 2|23 pages

Fiscal federalism in Japan and NCs

chapter 3|23 pages

Allocation of functions

chapter 4|14 pages

Tax assignment in Japan

chapter 5|20 pages

Sub-national consumption taxation

chapter 6|23 pages

Fiscal equalization transfers

chapter 7|24 pages

Control of local borrowing

chapter 8|24 pages

Drive to decentralize the public sector

chapter 9|19 pages

Lessons for developing countries