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Research Activities

Research Projects

FY 2009/2010 Research Topic: 4-23
Fiscal Decentralization and Development: The design of the intergovernmental fiscal relationship and its impact on development


This research program focuses on the intergovernmental fiscal relationship in developing countries. We will empirically examine fiscal decentralization from several aspects, such as the allocation of fiscal revenue authority or fiscal expenditure responsibility between central and local governments, and the design of fiscal transfer from upper-tiers of government to lower-tiers of government. In addition, we will examine the impacts of fiscal decentralization on outputs/outcomes of development reforms. Our underlying interest is not normative but positive analysis. Therefore, our purpose is not to assess whether fiscal decentralization is good for development, but to investigate essential factors to materialize the intended outputs/outcomes of reforms in decentralized developing countries.

This program conducts three case studies: the Philippines, Vietnam, and Thailand. Fiscal decentralization of these countries has specific features, respectively. We firstly clarify their intergovernmental fiscal relationships with special attention to the above-mentioned points. Secondly, we examine particular development issues of the countries, respectively, and investigate key factors and obstacles to attain the expected outputs/outcomes of the development reforms.


2009/4 - 2010/2



Members of the Research Project

KONO Hisaki
IKEMOTO Yukio (Professor, the Institute of Oriental Culture, the University of Tokyo)
TAKAHASHI Masayuki (Associate Professor, International Studies and Regional Development, University of Niigata Prefecture)
KURATA Masamitsu (Graduate School of Agricultural and Life Sciences, the University of Tokyo)


The interim report was published in March 2009.
The final product will be published in the IDE Development Perspective Series, 2010.