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〈論文〉関税改革と税収問題
https://kindai.repo.nii.ac.jp/records/11016
https://kindai.repo.nii.ac.jp/records/11016213e334c-2e2b-471b-9134-b5029ef4dcc2
Item type | ☆紀要論文 / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2013-09-23 | |||||
タイトル | ||||||
タイトル | 〈論文〉関税改革と税収問題 | |||||
その他(別言語等)のタイトル | ||||||
その他のタイトル | 〈Articles〉Tariff Reform and Revenue Problem | |||||
著者 |
小川, 禎友
× 小川, 禎友 |
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言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題 | 関税改革, 関税収入, 代替性 | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
アクセス権 | ||||||
アクセス権 | metadata only access | |||||
アクセス権URI | http://purl.org/coar/access_right/c_14cb | |||||
著者(英) | ||||||
en | ||||||
Ogawa, Yoshitomo | ||||||
著者 所属 | ||||||
近畿大学経済学部; 講師 | ||||||
著者所属(翻訳) | ||||||
Kinki University | ||||||
出版者 名前 | ||||||
出版者 | 近畿大学経済学会 | |||||
書誌情報 |
生駒経済論叢 en : Ikoma Journal of Economics 巻 1, 号 1, p. 35-48, 発行日 2003-10-01 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 13488686 | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | [概要] 本稿の目的は, 収入制約下における関税改革の厚生効果を調べることである。 最高関税率の引き下げが, 税収の損失分を埋め合わせるように最低関税率の引き上げを伴うなら, たとえ代替性条件が仮定されても, 厚生レベルが下がる可能性があることを理論的に示す。 [Abstract] This paper examines the welfare effect of the tariff reform under revenue constraint. It is theoretically shown that if the highest tariff reduction is accompanied by the increase in the lowest tariff rate so as to keep tariff revenue constant, the welfare level may be reduced even if substitutability condition is satisfied. |