@article{oai:nfu.repo.nii.ac.jp:00000637,
 author = {遠藤, 宏一 and Endo, Hiroichi},
 journal = {日本福祉大学経済論集},
 month = {Jan},
 note = {Ameoican domestic prioritis have substantiaily changed in the 1980s. The Regan administration cut the federal funding for many domestic programs, especially federal grantin-aid to state and local governments. The administration attempted to transfer public functions from the federal government to states on the proposals of "New Federalism". Those Reagan policies have given significant impacts on the state and local finance. And also, 1986 federal tax reform have significantly affected on the state and local governments. The federal tax code affects state and local governments in three major ways: through its effect on state and local income tax collections when those taxes are linked to provisions in the federal tax code, through the revision of federal deductibility provisions of state and local taxes, and through the change of the exemption provisions from federal taxation of interest on state and local bonds. And in political terms, it is the most important that the effects of those federal tax reform are the disparities in impact among the state and local governments. Therefore, much attention has been focusing on the changes in the nature of American federalism as a side effect of federal tax reform. That is the new tax code likely will be to heighten the tax/policy competation among state and local governments. This paper traces these state government response to 1986 federdl tax reform and investigates the significance of the theory on "Competiteve Federalism".},
 pages = {109--129},
 title = {1980年代アメリカの州租税政策と「競争的連邦主義」},
 volume = {創刊号},
 year = {1990},
 yomi = {エンドウ, ヒロイチ}
}