@article{oai:u-ryukyu.repo.nii.ac.jp:02005719,
 author = {獺口, 浩一 and Osoguchi, Koichi},
 issue = {80},
 journal = {琉球大学経済研究},
 month = {Sep},
 note = {It is very important for local government to improve productivity of the local tax collection. Local government should collect more local tax revenues in the cheapest possible manner. In this study, I tried to nationally measure differences in the productivity among cities. There are the both factors of the non-discretion and the discretion in the cause that productivity turns worse for local government. I evaluated cost performances by removing factors of the non-discretion and found there were the very big productivity gap by factors of the discretion among cities., 紀要論文},
 pages = {81--104},
 title = {地方税徴収効率の数量分析　－地方団体間比較可能なベンチマーク的手法の検討と生産性評価－},
 year = {2010}
}