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〈論文〉ドイツ連邦・州間財政調整の財政責任史[III]--第3期の税源「大結合」と協調的連邦主義の確立
https://kindai.repo.nii.ac.jp/records/10930
https://kindai.repo.nii.ac.jp/records/109305c4494a1-d1a8-40d9-b8c1-0b61fa69e655
Item type | ☆紀要論文 / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2013-06-22 | |||||
タイトル | ||||||
タイトル | 〈論文〉ドイツ連邦・州間財政調整の財政責任史[III]--第3期の税源「大結合」と協調的連邦主義の確立 | |||||
その他(別言語等)のタイトル | ||||||
その他のタイトル | 〈Articles〉The History of Public Accountability on Interstate Equalization Payments in Germany: Part III as the Calculation Method in 1970-94 | |||||
著者 |
中井, 英雄
× 中井, 英雄× 伊東, 弘文× 齊藤, 慎 |
|||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題 | 協調的連邦主義, 連邦・州間財政調整, 売上税配分, 間接限界責任, 全体責任, co-operative federalism, interstate equalization payments, sales tax sharing, indirect marginal accountability, full accountability | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
アクセス権 | ||||||
アクセス権 | metadata only access | |||||
アクセス権URI | http://purl.org/coar/access_right/c_14cb | |||||
著者(英) | ||||||
en | ||||||
Nakai, Hideo | ||||||
著者(英) | ||||||
en | ||||||
Ito, Hirofumi | ||||||
著者(英) | ||||||
en | ||||||
Saito, Shin | ||||||
著者 所属 | ||||||
近畿大学経済学部; 教授 | ||||||
著者 所属 | ||||||
地方財政審議会; 会長 : 九州大学; 名誉教授 | ||||||
著者 所属 | ||||||
大阪大学大学院; 教授 | ||||||
著者所属(翻訳) | ||||||
Kinki University | ||||||
出版者 名前 | ||||||
出版者 | 近畿大学経済学会 | |||||
書誌情報 |
生駒経済論叢 en : Ikoma Journal of Economics 巻 6, 号 1, p. 31-70, 発行日 2008-07-01 |
|||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 13488686 | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | [概要] 第3期の連邦・州間財政調整は, 州間の間接限界責任と連邦の全体責任を融合させて「協調的連邦主義」を確立した。1969年財政改革法に基づく税源「大結合」では, 連邦と州が所得税や法人税を折半する。その税収は, 居住地主義に基づく税収分割法の復活によって再配分されただけでなく, 財政力の強力州が弱体州を支える水平的財政調整によって州間の「間接限界責任」が発揮された。連邦政府は社会国家の担い手として, 売上税の傾斜配分によって州税の各州平均の92%を保障し, 生活関係の統一性を維持するために連邦補充交付金で「全体責任」を確保した。この協調的連邦主義のもとで, 連邦補充交付金が, 各州の最低限度の水準を維持できないとき, 「直接限界責任」は, 連邦と州の共同決定によって所得税などの共同税の税率操作権を行使するのである。 [Abstract] German co-operative federalism was established in the third period,when the "indirect marginal accountability" of the states was harmonized with the "full accountability" of the federal government for the social state. The 1969 reformed fiscal constitution prescribed that income and corporate tax revenues were to be divided on a 50/50 basis between the states and the federal government. As "indirect marginal accountability," tax revenues were equalized among the states in a system of income tax sharing according to the residence principle; and relatively rich states had to pay a portion of those tax revenues to assist, to a minimum level, relatively poor states according to the system of interstate equalization payments. In the name of "full accountability," the federal government had to redistribute a portion of sales tax through sales tax sharing to relatively poor states to guarantee 92% of average tax revenues among the states and had to pay supplementary grants for them to maintain uniformity of living conditions. If these federal supplementary grants did not achieve the desired minimum level, the federal government increased the tax rate of the shared taxes from the co-operating states, as their "direct marginal accountability." | |||||
目次 | ||||||
内容記述タイプ | Other | |||||
内容記述 | [目次] I. 間接限界責任と全体責任との融合, II. 売上税による全体責任と州間財政調整の間接限界責任 1.所得税・法人税の折半ルールと税収分割の間接限界責任 2.売上税配分による連邦の全体責任 3.調整額測定値と租税力測定値の基準型財政責任, III.水平的財政調整の間接限界責任と売上税引渡しの垂直的執行 1.最低保障95%への財政調整の強化 2. 売上税の予算引渡率 3.決算引渡率と制度的過小設定の有効性, IV. 協調的連邦主義下の連邦補充交付金による全体責任の確保 | |||||
内容記述 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 齋藤, 愼 |