@article{oai:wako.repo.nii.ac.jp:00004593,
 author = {星野, 菜穂子},
 issue = {3},
 journal = {和光経済, Wako Keizai},
 month = {Mar},
 note = {application/pdf, The purpose of this paper is to examine the characteristics of ‘gemeentefonds’, the Dutch fiscal equalization system. In addition, it explores how gemeentefonds was changed by the 2015 decentralisation, which transferred social services relating to care, work, and youth to municipalities. It concludes that gemeentefonds is characterized by a small share of tax resources for local governments, resulting in more transfers to the four largest cities. Moreover, the decentralisation of social services in 2015 might have impacts on gemeentefonds in terms of distribution and give rise to debates about the way of deciding the total amounts of gemeentefonds, that is ‘accres’.},
 pages = {31--47},
 title = {オランダの地方分権改革と自治体基金（gemeentefonds） (山田久教授御退任記念号)},
 volume = {50},
 year = {2018}
}