〈論文〉カナダ平衡交付金「改革」の政策誘導効果―2004～11年度の「補完的」制度論アプローチ―

• Main Authors: 中井 英雄, 齊藤 愼, Nakai, Hideo, Saito, Shin
• Format: Report
• Language: Japanese
• Published: 近畿大学経済学会 2011
• Subjects: 制度変化; 平衡交付金; 財政力; 連邦・州間財政調整法; 天然資源収入; institutional change; equalization payments; fiscal capacity; federal-provincial fiscal arrangements act; natural resource revenues; Newfoundland
• Online Access: https://kindai.repo.nii.ac.jp/?action=repository_uri&item_id=10898; http://id.nii.ac.jp/1391/00010892/; https://kindai.repo.nii.ac.jp/?action=repository_action_common_download&item_id=10898&item_no=1&attribute_id=40&file_no=1

[概要] 「補完的」制度論アプローチは第1に, 連邦・州間財政調整法の条項に着目することによって, 2007年度平衡交付金の改革(新定式配分07)を「制度変化」として確認できるだけでなく, その分析で沖合相殺交付金を対象範囲に加えることを要請する。第2に, 33税目を5税目にする改定は, 各州各税目のパネルデータ分析によって, 5税目への統合であることが確かめられた。第3に, 人口の3割を占めるオンタリオは交付州になったが, サスカチュアンとNL州は, それぞれ天然資源50％算入と沖合相殺交付金で, 2007年度から収入を伸ばし, 08年度に不交付州になった。改革がそれらの州に与えた収入確保のインセンティブ効果は, 2年タイムラグで3年加重平均の1人当たり財政力の順位を変える「政策誘導効果」に反映された。また, 「新定式配分09」では, 交付州になったオンタリオが将来, 不交付州になっても, 自動的に対応できる制度の頑健性も確保された。 [Abstract] Firstly, the amended sections of the federal-provincial fiscal arrangements act of 2007 and 2009 not only make sure of the institutional change of Canadian Equalization program reported by this article, but also require the research on the additional offset payments to Nova Scotia and Newfoundland and Labrador as well as the Equalization payments. Secondly, in the new Formula 2007, the payments are based on a two year lag of the three-year weighted moving average of provincial fiscal capacity which is measured using five tax bases. It was verified by the panel data of ten provinces for three years that the thirty three tax bases used in the previous Formula were just transformed into the five tax bases in the new Formula 2007. Therefore, the structural changes from receiving provinces to non-receiving provinces of Saskatchewan and Newfoundland and Labrador from 2008-09 respectively depend on their revenue raising performance by excluding 50％ of the natural resource revenues in determining each province's fiscal capacity and by receiving the additional offset payments. Thirdly, even if Ontario, one of receiving province from 2009-10 changes to non-receiving province in future, the amendment act of 2009 will be able to cope with the structural change by using the fiscal capacity of the lowest non-receiving province in the Formula 2007 as a capping measure, in place of the average post-Equalization fiscal capacity of those receiving provinces in the Formula 2009. [目次] I.「補完的」制度論アプローチ, II.2007年度の平衡交付金改革: 基礎資料から見た制度変化 1.カナダ連邦・州間財政調整法および規則と沖合協定 (1)財政調整法と規則の特徴, (2)平衡交付金の本則, ...