This research sets up the repair model with spare units rather than replacing the difficulty of public finance because policy changes will require everyone’s distressing situation on marginal benefit. Many people from time immemorial wish the world without weapon. Fiscal challenges are just the way of supplying goods and services possessing two characteristics―non-excludability and collective consumption―. It seems that the public needs the repair model with spare units for new equilibrium condition on optimal resource allocation on each marginal benefit in significant policy change. Such the repair model with spare units would work to create some jobs respecting the diversity of food production and global environment, and it has become an opportunity for tax power by job creation. Some spare units are including the market of discretionary initial public offering, subdivision allocation for public affairs, and technology to keep transaction records. The complement system of public bond market means the mechanism that connects these. It is the origin of public finance engineering that the public creates basic works as fundamental calling and standard vocation. It is significant that the complement system has been kept transaction records for the integrated entirely new human public financial activity.
Hiromasa NAKAMURA (Tue,) studied this question.