Fiscal Reforms of Japan: Redesigning the Frame of the State

Author(s)/Editor(s) Written and edited by AOKI Masahiko, TSURU Kotaro
ISBN 4-492-39435-4
Publication Date December 2004

Authors' Words

Table of Contents

Recognizing that fiscal problems are a policy issue of the utmost importance and its solution deeply affects the "frame of the state," this book attempts to outline the ideal fiscal system and to make specific policy proposals. It offers a positive message to readers, calling for recognition of the seriousness of the issue and participation in its resolution.

Introduction: Why fiscal Reforms Now?
Chapter 1: Fiscal problems of Japan: Toward prescribing a solution
Chapter 2: Is Japan's current public finance sustainable?
Chapter 3: Discounted cash flow analysis of the fiscal problem
Chapter 4: Political parties and the bureaucracy in fiscal reform
Chapter 5: Fiscal problems and bureaucrats' incentives and organizations
Chapter 6: The political system and fiscal performance
Chapter 7: Fiscal rules/targets and budget management reform
Chapter 8: Fiscal reform from the perspective of social system design
Chapter 9: The political economy of tax reform
Chapter 10: Tax reform from the perspective of economic revitalization
Chapter 11: Redesigning the fiscal structure of local governments
Chapter 12: The role of public awareness in fiscal reform

* This publication is in Japanese. An English translation is not available.