Updated on 2025/05/21

写真a

 
Joong-Ho Kook
 
Organization
Graduate School of International Management Department of International Management Professor
School of Economics and Business Administration Department of Economics and Business Administration
Title
Professor
Contact information
メールアドレス
Other name(s)
Kook
Profile

韓国の忠清南道で生まれ、高校、大学、大学院修士・博士課程まで修了いたしました。1992年4月、文部省(現在、文部科学省)の奨学生として、一橋大学経済学研究科に留学したのが、日本生活の始まりです。学部では、経営学と経済学を学び、大学院では経済学、その中でも財政学を中心に研究してきました。高麗大学(韓国)と一橋大学(日本)で、経済学の博士号を取得しています。一橋大学で博士号を取得した後、国策研究機関である韓国租税財政研究院の研究委員として勤務(1997-98)しました。その後、1999年4月より、横浜市立大学に赴任し、財政学と地方財政学の講義を担当して来ました。途中、カリフォルニア大学バークレー校の訪問学者(2007-08)、ソウル大学経済研究所での客員研究員として滞在していました。
横浜市立大学以外にも、慶應義塾大学での特別招聘教授や早稲田大学の非常勤講師を担当してきました。担当科目は、public finance(財政論)などの科目で英語講義による講義で、留学生も多く受講しています。専門領域は、財政学、地方財政、租税論、日韓経済などですが、最近は日韓経済経営に係わる幅広いテーマに関心を寄せたりもします。たとえば、2010-11年には、日本に進出した韓国企業の調査研究の総括をも担当いたしました。対外活動としては、東アジア経済経営学会会長を歴任し(2019年10月~2024年3月)、韓国人研究者フォーラム会長(2022年10月~)代表なども担当しています。

著書には、日本との比較の視点から取り扱った『韓国の財政と地方財政』、『韓国の地方税』や、日韓の政治・経済・社会・文化などのトピックを網羅し著した『フローの韓国、ストックの日本』(흐름의 한국, 축적의 일본)、『ひさごの中の日本』(호리병 속의 일본)などがあり、編著に『日韓関係のあるべき姿』、『水平化された日韓関係』(수평화된 한일관계)などがあります。

External link

Degree

  • 博士(経済学) ( 一橋大学 )

  • 経済学博士 ( 高麗大学 )

  • 経済学修士 ( 高麗大学 )

  • 商学士 ( 西江大学 )

Research Interests

  • 政府間財政移転

  • 地方分権

  • 経済発展

  • 物的移転

  • 韓国

  • 地方教育財政

  • 地方財政

  • 地方政府

  • ソフトな予算制約

  • 政府間財政関係

  • 地域金融

  • 地方税

  • 世代間所得分布

  • 人的資本投資

  • 税外収入

  • 財政責任

  • 日韓税制

  • 日韓経済

  • 日韓関係

Research Areas

  • Humanities & Social Sciences / Economic policy  / Fintech

  • Humanities & Social Sciences / Public economics and labor economics  / Public Finance; Local Public Finance; Taxation; Japanese and Korean Economy

  • Humanities & Social Sciences / Economic policy  / 人的資本投資 租税政策

  • Humanities & Social Sciences / Economic policy  / 日韓経済 日韓関係

Education

  • Hitotsubashi University   Doctorial Course of Economics

    1993.4 - 1996.3

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    Country: Japan

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  • Korea Univesity   Doctorial Course of Economics

    1990.3 - 1993.2

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  • Korea Univesity   Master Course of Economics

    1988.3 - 1990.2

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Research History

  • Waseda University   School of International Liberal Studies   Lecturer

    2019.4

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  • Seoul National University   Institute of Economic Research   Visiting Fellow

    2017.9 - 2018.8

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  • Yokohama City University   Division of Business Administrarion and Economics   Professor

    2009.4

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  • Keio University   Department of Ecnomics   Project Professor (Spring Term)

    2009.4

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  • University of California at Berkeley   Visiting Scholar

    2007 - 2008

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  • Yokohama City University   Division of Business Administrarion and Economics   Associate Professor

    2005.4 - 2009.3

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  • Yokohama City University   Department of Economics   Associate Professor

    1999.4 - 2005.3

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  • Korea Institute of Public Finance   Research Fellow

    1997.4 - 1999.3

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  • Hitotsubashi University   Department of Economics   Special Researcher

    1996.4 - 1997.3

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Professional Memberships

  • KOREAN SCHOLARS' FORUM IN JAPAN BOARD

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  • Association for Contemporary Korean Studies in Japan

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  • THE JAPAN PUBLIC CHOICE SOCIETY OF

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  • SOCIETY OF ECONOMICS AND MANAGEMENT FOR EAST ASIA

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  • KOREAN ACADEMIC SOCIETY OF TAXATION

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  • THE JAPAN INSTITUTE OF PUBLIC FINANCE

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  • THE KOREAN ASSOCIATION OF PUBLIC FINANCE

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  • THE KOREAN ASSOCIATION FOR LOCAL FINANCE

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  • JAPANESE ECONOMIC ASSOCIATION

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  • International Institute of Public Finance

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  • JAPAN ASSOCIATION OF LOCAL PUBLIC FINANCE

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Committee Memberships

  • President   Korean Scholars’ Forum in Japan  

    2023.1   

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  • The Japan Association for East-Asian Business and Economic Studies   President  

    2019.10 - 2024.3   

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  • 東アジア経済経営学会   会長  

    2019.10 - 2024.3   

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    Committee type:Academic society

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  • The Japan Association for East-Asian Business and Economic Studies   Cheap Vice President  

    2017.10 - 2019.10   

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    Committee type:Academic society

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  • 東アジア経済経営学会   首席副会長  

    2017.10 - 2019.9   

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  • The Japan Association for East-Asian Business and Economic Studies   Vice President  

    2016.10 - 2017.9   

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  • 東アジア経済経営学会   副会長  

    2016.10 - 2017.9   

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  • かながわ国際交流学術財団   インカレ国際セミナー組織委員長  

    2015.4 - 2017.4   

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    Committee type:Other

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  • Kanagawa International Foundation   Chair, Committee of Inter-College Interantional Seminar  

    2015.4 - 2017.3   

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  • Korean Scholars' Forum in Japan   Board Member  

    2008.5 - 2020.3   

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    Committee type:Academic society

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  • 韓国人研究者フォーラム   執行幹事  

    2008.5 - 2020.3   

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Papers

  • The Characteristic Differences of Hometown-Loving Donation System and the Effects on Interregional Fiscal Redistribution at Lower-level Local Governments in Korea Reviewed

    Joongho Kook, Myungbae Yeom

    Korean Journal of Public Finance   18 ( 1 )   75 - 102   2025.2

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    Authorship:Lead author   Language:Korean   Publishing type:Research paper (scientific journal)  

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  • A Study on the Japanese Corporate Hometown Tax and Its Implications to Korea Reviewed

    Joong-ho Kook

    The Korea Local Administration Review   38 ( 3 )   175 - 198   2024.9

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    Authorship:Lead author   Language:Korean   Publishing type:Research paper (scientific journal)  

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  • A Comparative Study on the Hometown Taxes based on their Structures and Interregional Data between Korea and Japan Reviewed

    Joong-ho Kook, Akinobu Ogawa, Myung-bae Yeom

    The Korea Journal of Local Public Finance   29 ( 2 )   77 - 102   2024.8

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    Authorship:Lead author   Language:Korean   Publishing type:Research paper (scientific journal)  

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  • A Comparative Study of Household Consumption Patterns and Optimal Commodity Tax Rates between Korea and Japan Reviewed

    Kook, Joong-Ho, Seok Gyu Choi

    The Korea Economic Review   38 ( 3 )   479 - 507   2022.7

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    Authorship:Lead author   Language:English   Publishing type:Research paper (scientific journal)  

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  • The Effects of Hometown Tax on Interregional Fiscal Redistribution in Japan Reviewed

    Kook, Joong-Ho, Yeom, Myung-Bae

    The Korea Journal of Local Public Finance   26 ( 2 )   69 - 99   2021.8

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    Authorship:Lead author   Language:Korean   Publishing type:Research paper (scientific journal)  

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  • Convergence of Japanese and Korean Tax Systems on the Basis of Composition of Main Taxes Reviewed

    Joong-Ho Kook

    Journal of the Japan Association for East-Asian Business and Economic Studies   ( 14 )   45 - 56   2019.11

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    Authorship:Lead author   Language:Japanese   Publishing type:Research paper (scientific journal)  

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  • Intergovernmental Fiscal Relations Focusing on Social Security in Japan Invited

    KOOK Joongho

    Global Social Security Review   6   17 - 28   2018.9

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  • On the Effects of Intergovernmental Tax Transfers on Local Public Finance in Trinity Reform of Japan Invited

    KOOK Joongho

    Local Finance Association Magazine   39 ( 1 )   10 - 29   2018.8

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    Publishing type:Research paper (international conference proceedings)  

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  • Discussions on the Efforts of Hometown Tax on the Donation Characteristics in Japan Reviewed

    KOOK Joongho, YEOM Myungbae

    The Journal of Local Public Finance   23 ( 8 )   73 - 109   2018.8

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  • A Study on Japanese Economic Features and Comaparison of Income Levels between Korea and Japan A Study on Japanese Economic Features and Comaparison of Income Levels between Korea and Japan Reviewed

    KOOK Joongho

    Korean Economic Journal   57 ( 16 )   69 - 94   2018.6

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  • A Comparative Study of Tax Burdens and Social Security Contribution among eight OECD Countries Reviewed

    KOOK Joongho

    Ordo Economics Journal   第20巻 ( 第2号 )   1 - 23   2017.6

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  • On the Effects of Local Income Tax and Intergovernmental Transfers on Local Expenditures in Korea Reviewed

    KOOK Joongho

    Local Tax Review   第3巻 ( 第2号 )   1 - 28   2016.11

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  • Intergenerational Bequests and the Divergence of Income Distribution Reviewed

    KOOK Joongho

    Korea and the World Economy   17 ( 1 )   31 - 59   2016.4

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  • Comparative Study of Regional Differences of the Burden of Inheritance Tax in Japan and Korea

    KOOK Joongho

    平成27年度   2016.3

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  • Does Local Autonomy Enhance the Autonomy in Local Public Finance?: Evidence from the Case of Korea Reviewed

    KOOK Joongho

    Korea and the World Economy,   16 ( 1 )   125 - 150   2015

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  • A Comparison of Regional Disparities between Japan and Korea and the Evaluation of their Economic Performance Reviewed

    KOOK Joongho

    Jouranl of the Japan Association for East-Asian Business and Economic Studies   ( 7 )   21 - 32   2014.11

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  • An Analysis of South Korea’s industries exporting to Japan Reviewed

    KOOK Joongho

    The Northeast Asian Economic Review   2 ( 2 )   75 - 90   2014.10

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  • Why does South Korea have a large trade deficit with Japan?

    Actual Problems of Economics   154   88 - 99   2014.1

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    South Korean economy's import dependency on Japan is greater than its export. Moreover, the trade gap, rather than shrinking, has increased over the years to become a chronic deficit, a hardly desirable situation from the viewpoint of reciprocity and mutual benefit. We examine why South Korea has a large trade deficit with Japan on the basis of the growth rate, variability, and market shares of its exports to that country during 1991-2010, and discuss growth strategies for the concerned industries. As a growth strategy for exports to Japan, this study proposes restructuring and nurturing of promising industries such as cut flowers/decorative leaves and cosmetics which have a particularly high growth potential. Likewise, electrical equipment and parts, accounting for the largest share of exports to Japan (22.23% in 2010), can potentially become a "star" industry by increasing its growth rates. © Joong-Ho Kook, Yoonseock Lee, 2014.

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  • A Comparative Study of Income Disparities by Using the Household Survey between Japan and Korea

    64 ( 3 )   129 - 157   2013

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  • Fiscal operation among regions and economic analysis of local expenditure in Korea

    鞠 重鎬

    Monthly journal of Institute of Developing Economies   51 ( 4 )   2 - 22   2010.4

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    Language:Japanese   Publisher:日本貿易振興機構アジア経済研究所研究支援部  

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  • A study on employment policy for the aged and coproduction by citizen participation in Korea

    鞠 重鎬, 李 崙碩

    横浜市立大学論叢 社会科学系列   61 ( 1 )   1 - 25   2010

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    Language:Japanese   Publisher:横浜市立大学学術研究会  

    DOI: 10.15015/00000228

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  • The operation of value-added tax in Korea and some implications to consumption tax reform in Japan

    鞠 重鎬

    横浜市立大学論叢 社会科学系列   60 ( 2 )   301 - 337   2009

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    Language:Japanese   Publisher:横浜市立大学学術研究会  

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  • Inheritance tax system and its different burdens on regions: Japan and Korea

    鞠 重鎬, 韓 相国, 朝日 讓治

    Meikai University the Faculty of Economics, Meikai economic review   19 ( 1 )   75 - 88   2007

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    Language:Japanese   Publisher:明海大学経済学会  

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  • Intergovernmental transfers and their role on regional disparities in Japan and Korea

    鞠 重鎬, 李 秀寛

    横浜市立大学論叢 社会科学系列   57 ( 1 )   103 - 121   2005

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    Language:Japanese   Publisher:横浜市立大学学術研究会  

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  • 日韓の地方財政比較 (地方財政特集)

    鞠 重鎬

    フィナンシャル・レビュー   2004 ( 2 )   79 - 104   2004.5

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    Language:Japanese   Publisher:国立印刷局  

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  • 横浜・釜山・仁川市の財政構造比較 (特集 横浜・釜山・仁川の財政と市民活動)

    鞠 重鎬

    経済と貿易   ( 185 )   45 - 62   2002.10

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    Language:Japanese   Publisher:横浜市立大学経済研究所  

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  • Intergovernmental fiscal relationship and transfers in Korea

    JH Kook

    HITOTSUBASHI JOURNAL OF ECONOMICS   41 ( 2 )   137 - 151   2000.12

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    Language:English   Publishing type:Research paper (scientific journal)   Publisher:HITOTSUBASHI ACAD  

    It was not until June 1995 that residents directly elected their chief executives and councilors in Korea. However, ever now Korea has a single law system regulated by the central government. With this as background, this paper focuses on intergovernmental fiscal relationship, and investigates effects of transfers on, economic development. It could be claimed that transfers play an important role in economic development through local capital expenditure. The paper shows this on the basis of correlations between industrial structures and main items of local governments.

    Web of Science

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  • A Divergence of Income Classes, and Policy Measures to Prevent It

    Kook Joong Ho

    The bulletin of the Yokohama Municipal University Society. Social science   50 ( 1 )   55 - 75   1999.3

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    Language:Japanese   Publisher:横浜市立大学  

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  • The Effect on the Human Capital of Public Education

    Kook Joongho

    The Hitotsubashi review   116 ( 6 )   1083 - 1101   1996.12

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    Language:Japanese   Publisher:一橋大学  

    論文タイプ||論説

    DOI: 10.15057/10803

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  • 戦後における日韓の税制比較

    鞠 重鎬

    アジア経済   37 ( 11 )   21 - 42   1996.11

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    Language:Japanese   Publisher:アジア経済研究所  

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  • A simple study on the poverty measures

    Kook Joongho

    Hitotsubashi journal of social sciences   20 ( 3 )   105 - 117   1995.10

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    Language:Japanese  

    DOI: 10.15057/5810

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  • A Model on the Intergenerational Transfer-types and the Inequality of Income

    Kook Joongho

    The Hitotsubashi review   113 ( 6 )   831 - 852   1995.6

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    Language:Japanese   Publisher:一橋大学  

    論文タイプ||論説

    DOI: 10.15057/12216

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  • A Study of Measurements on Income Redistribution : Measurements of Tax Progression and Its Applition to the Index for Total Redistributive Effect

    Kook Joongho

    Hitotsubashi journal of social sciences   19 ( 3 )   17 - 40   1994.10

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    Language:Japanese  

    DOI: 10.15057/5844

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Books

  • 水平化された日韓関係

    鞠重鎬( Role: Edit編集、「日本経済の低迷の要因と展望」(第1章)、「日韓の考え方の差と比較と補完性」(第7章)、「日韓の認識の差と日韓関係の構築」(第8章)を執筆)

    博英社  2023.8  ( ISBN:9791130317984

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  • 日韓関係のあるべき姿 : 垂直関係から水平関係へ

    鞠, 重鎬, 木宮, 正史, 箱田, 哲也, 小倉, 紀藏, 남, 기정, 黄, 仙惠

    明石書店  2022.10  ( ISBN:9784750354521

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    Total pages:217p   Language:Japanese  

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  • Korea of Flow and Japan of Stock

    KOOK Joongho( Role: Sole authorAll)

    Hankyung BP  2018.8 

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  • 「日韓国交正常化以降における両国経済財政運用の特徴比較」韓国人研究者フォーラム編集委員会李ミン珍・鞠重鎬・李正連編『国家主義を超える日韓の共生と交流』

    鞠 重鎬( Role: Sole author第1章)

    明石書店  2016.6 

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  • 「所得と家計:日本との比較の視点」石坂浩一・福島みどり編著『現代韓国を知るための60章』

    鞠 重鎬( Role: Sole author第45章)

    明石書店  2016.4 

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  • 「経済と財政運営」石坂浩一・福島みどり編著『現代韓国を知るための60章』

    鞠 重鎬( Role: Sole author第38章)

    明石書店  2016.4 

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  • 韓国の財政と地方財政 (横浜市立大学新叢書 7)

    鞠 重鎬( Role: Sole author)

    横浜市立大学学術研究会  2015.10  ( ISBN:4861104602

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    Total pages:232  

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  • 「韓国の財政政策」中島朋義編著『韓国経済システムの研究 ― 高パフォーマンスの光と影 ― 』ERINA(環日本海経済研究所)北東アジア研究叢書3

    鞠 重鎬( Role: Sole author第2章)

    日本評論社  2014.3 

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  • 호리병 속의 일본(ひさごの中の日本)

    鞠 重鎬( Role: Sole author)

    図書出版한울(ハヌル)  2013.11 

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  • 「韓国における経済危機以降の財政運用 ― 特徴とその評価 ― 」柏原千英編『開発途上国と財政:歳入出、債務、ガバナンスにおける諸課題』

    鞠 重鎬( Role: Sole author第4章)

    IDE-JETROアジア経済研究所、研究叢書No.583  2010.1 

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  • 「政府間財政関係と財政責任」環日本海経済研究所(ERINA)編『韓国経済の現代的課題』

    鞠 重鎬( Role: Sole author第8章)

    日本評論社  2010 

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  • 「公平性を考慮した最適商品課税の構築」野口悠紀雄編『公共政策の新たな展開-転換期の財政運営を考える-』

    鞠 重鎬( Role: Sole author第3章)

    東京大学出版会  2005.3 

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  • 「韓国財政の仕組みとその政策課題」環日本海経済研究所(ERINA)編『現代韓国経済:進化するパラダイム』

    鞠 重鎬( Role: Sole author第7章)

    日本評論社  2005.3 

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  • 韓国の地方税―日本との比較の視点

    鞠 重鎬, 鞠 重鎬( Role: Sole author)

    創成社  2004.4  ( ISBN:4794430647

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    Total pages:191  

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  • 韓国地方税論(한국지방세론)

    鞠 重鎬( Role: Sole author)

    図書出版ヘナム(해남)  2003.8 

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  • 한일 지방세 구조와 세부담 특성비교

    鞠 重鎬

    韓國租税研究院  2002  ( ISBN:8981912386

  • 日本이 본 한국의 기업경영과 재벌

    服部 民夫, 柳 漢晟, 鞠 重鎬

    和平社  1991 

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MISC

  • 歴史的背景から見た日韓の認識の差 ― 歴史認識問題をどう考えるか ―

    鞠 重鎬

    政策オピニオン   ( 197 )   10 - 21   2021.8

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    Authorship:Lead author   Language:Japanese   Publishing type:Rapid communication, short report, research note, etc. (bulletin of university, research institution)  

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  • 日韓比較の視点から見た韓国租税構造の変遷に関する考察

    鞠 重鎬

    ERINA Report Plus   ( 155 )   12 - 18   2020.8

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    Authorship:Lead author   Language:Japanese   Publishing type:Rapid communication, short report, research note, etc. (bulletin of university, research institution)  

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  • 日韓租税体系の比較と収束現象

    鞠 重鎬

    環日本海経済研究所(ERINA)Discussion Paper   ( 28 )   2019.12

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  • 日本の大都市自治団体特例制度及び財政課題

    鞠 重鎬

    地方税フォーラム   ( 48 )   36 - 56   2019.10

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    Authorship:Lead author   Language:Korean   Publishing type:Rapid communication, short report, research note, etc. (bulletin of university, research institution)  

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  • 日本の地方税務組織と人力運用

    鞠 重鎬

    地方税フォーラム   ( 45 )   114 - 132   2019.5

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  • When will Income Level of Korea Catch-up Japan? Invited

    KOOK Joongho

    Reformer   59 ( 9 )   18 - 21   2018.9

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  • 量的・質的属性の異なる韓国と日本の国家債務 Invited Reviewed

    鞠 重鎬

    財政フォーラム   第262号   2 - 4   2018.4

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  • Appreciation of Japanese Economy and Its Perspective Invited

    KOOK Joongho

    Economy21   通巻446号   42 - 49   2018.2

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    Publishing type:Article, review, commentary, editorial, etc. (trade magazine, newspaper, online media)  

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  • 国際情勢の変化の中での日韓認識差― 相互の認識における相違の根源 ―

    鞠 重鎬

    改革者   通巻689号 ( 12月号 )   32 - 35   2017.12

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  • A Comparative Study on the Structure of Local Welfare Expenditures between Korea and Japan Reviewed

    KOOK Joongho

    2016.12

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    Publishing type:Article, review, commentary, editorial, etc. (scientific journal)  

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  • A Comparison of Economic and Fiscal Operations between Japan and Korea and Their Implications Invited

    KOOK Joongho

    Reformer   通巻676号 ( 9 )   46 - 49   2016.11

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  • 韓国の地方財政(2)自治体の自主財源と歳出構造

    鞠 重鎬, 沈 政郁

    Erina report   52   46 - 52   2003.6

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  • 韓国の地方財政(1)国と地方の財政関係と歳入構造

    鞠 重鎬, 沈 政郁

    Erina report   51   56 - 61   2003.4

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  • Local Public Finance and Intergovernmental Transfers in the ROK

    鞠 重鎬, 沈 政郁

    Erina report   51   61 - 63   2003.4

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  • 韓国における国と地方の財政構造とその政策課題

    鞠 重鎬

    横浜市立大学紀要 社会科学系列   ( 5 )   1 - 28   2002.3

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    Language:Japanese   Publisher:横浜市立大学  

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  • インタビュー 韓国の地方債制度について--横浜市立大学商学部 助教授 鞠重鎬氏に伺う

    鞠 重鎬

    地方債月報   ( 249 )   34 - 41   2000.4

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    Language:Japanese   Publisher:地方債協会  

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  • インタビュー 韓国の地方自治体と地方財政について 横浜市立大学商学部 助教授 鞠重鎬(Kook,Joong-Ho)

    鞠 重鎬

    地方債月報   ( 248 )   54 - 61   2000.3

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  • A Comparison of the Japanese and Korean Tax Systems Using Growth Rate and Stability Indices

    The Economic review   49 ( 1 )   76 - 79   1998.1

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  • 世代間の所得移転経路と財政政策

    鞠 重鎬

    日本経済研究   ( 32 )   75 - 92   1996.7

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▼display all

Awards

  • Distinguished Paper Award

    2024.6   Chungnam National University   A Comparative Study on the Hometown Taxes Based on Their Structures and Interregional Data between Korea and Japan

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  • 表彰状

    2018.10   韓国政府会計学会   日韓学術交流への貢献

    鞠 重鎬

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  • Award Certificate

    2002.1   Korean Academic Society  

    KOOK Joongho

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Research Projects

  • A Study on the Intergenerational Income Transfers and the Effects of Tax Policy

    Grant number:25380365  2013.4 - 2016.3

    Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research  Grant-in-Aid for Scientific Research (C)

    KOOK Joong-Ho

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    Grant amount:\2210000 ( Direct Cost: \1700000 、 Indirect Cost:\510000 )

    This study discusses a model concerning intergenerational bequests and human capital investment. In the presence of credit market imperfection and liquidity constraint to human capital investment or education, income distribution can be divided into two groups: the poor and the rich. A policy that taxes on the rich’s labor income and reduces the cost of education can be thought of as a measure to prevent the income distribution from diverging. The policy measure induces ‘double effects,’ and thus differs from a conventional redistributive policy which just transfers the income from the rich to the poor. One is the direct income increase effect by reducing the cost of education, and the other is the income increase effect by lessening the liquidity constraint which originates from credit market imperfection.

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  • A Comparative Study on the Soft Budget Constraints of Local Education Finance in Japan, Korea, and USA

    Grant number:20530275  2008 - 2010

    Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research  Grant-in-Aid for Scientific Research (C)

    KOOK Joongho

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    Grant amount:\3770000 ( Direct Cost: \2900000 、 Indirect Cost:\870000 )

    This research aims to investigate the soft budget constraint problem in local public finance, and to analyze how inefficiency occurs in resource allocation. Some studies have focused on the soft budget constraint problem associated with intergovernmental fiscal relations and the issuance of local bonds in Japan. This study points out the soft budget constraint problem associated with the operation of intergovernmental transfers at the form of carryover in Korea. Even though Korea has referred to Japanese systems in local public finance, the soft budget constraint problem in Korea differs from that in Japan.

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  • 日韓における地方財政の中央政府への依存と経済発展との関係について

    Grant number:12730062  2000 - 2001

    日本学術振興会  科学研究費助成事業  奨励研究(A)

    鞠 重鎬

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    Grant amount:\2400000 ( Direct Cost: \2400000 )

    地方分権が進むつれ、地方財政の中央政府への依存問題は、その重要性を増している。これらの問題をめぐって、平成12年と平成13年、2回にわたって、東アジア地域を対象に国際シンポジウムが行われた。平成12年の結果は、Hitotsubashi Journal of Economics等に発表された。また、平成13年2月には、「アジアにおける分権化と経済発展」を主題に国際シンポジウムが行われ、「韓国の地方分権化と経済発展について」発表した。
    その後の研究は、日韓の地方税の比較研究に焦点を絞った。平成13年9月には、韓国地方財政学会が主催し、「東アジア地方財政の危機」を主題に行われた国際学術大会に参加し、「広域自治団体と基礎自治団体における地方税の日韓比較」について発表を行った。その論文の目的は、日本と韓国の地方税の実態とその問題点を取り上げ、税財源改革の課題を議論することにあった。内容としては、まず両国の地方税体系、主要地方税の伸張性と安定性、地方税の地域間格差、及び地方税と地方公共サービスとの関係などについて取り扱った後、地方税改革に関する議論や本稿での分析に基づいて政策示唆点について調べた。
    日本の地方税体系は、景気の影響を受けやすい住民税や事業税などの所得課税の割合が高いため、最近の経済不況によって地方税収の変動と落ち込みが激しかった。これに対して、韓国の地方税は、取得税、登録税など、資産の取引に関連する資産課税の割合が高く、自動車税、住民税、タバコ消費税などが、両税に次ぐ体系となっている。その示唆点においては、税源の偏在性が少なく、税収の安定性を備えた地方税体系を構築していくための地方税改革に関し、外形標準課税の導入必要性、個人住民税における比例的な税率構造の構築等について議論した。

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