{"created":"2023-06-20T16:40:39.661340+00:00","id":10975,"links":{},"metadata":{"_buckets":{"deposit":"a41f430e-2fba-4b96-a487-e976b3192190"},"_deposit":{"created_by":3,"id":"10975","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"10975"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00010975","sets":["14:923:1023:1071","21:3039:3527:3546"]},"author_link":["21148"],"item_2_alternative_title_3":{"attribute_name":"その他（別言語等）のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"〈Articles〉Dynamic Analysis of Capital Taxation"}]},"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2006-03-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"108","bibliographicPageStart":"91","bibliographicVolumeNumber":"3","bibliographic_titles":[{"bibliographic_title":"生駒経済論叢"},{"bibliographic_title":"Ikoma Journal of Economics","bibliographic_titleLang":"en"}]}]},"item_2_description_33":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"[概要]本論では, 資本移動が完全な場合の資本課税の効果について注目し, 世代間の資源配分への影響を考慮に入れた2国2期間の世代重複モデルを用いて分析する。 本論では, Buiter (1981)のモデルを, 資本所得税と消費税を含む形に拡張したものを用いる。 ここでは企業の生産に正の外部性を与える公共財が存在するもとで, 資本所得税と消費税が利子率と両国の政府支出, さらに経済厚生に与える影響について, 源泉地主義および居住地主義を採用した場合に分けて分析する。 その結果, 課税の効果は利子率と公共財の変化が資本量に与える変化の大きさによって, 政策の効果に違いがあること, すなわち先進国と途上国の違いによって政策の効果に違いがある可能性があることを示している。　　　　　 [Abstract] In this paper, the impact of tax rate changes on economic welfare is examined in the case of taxation on source and residence principle. I assume that two period overlapping generations model. In this model, public goods are provided by tax revenue, and the externality of public goods impact the production of firms. Raising the taxation rate increase tax revenue or decrease it, this is dependent on economic environment, thus developed economy or developing economy.","subitem_description_type":"Abstract"}]},"item_2_description_41":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_2_publisher_14":{"attribute_name":"出版者 名前","attribute_value_mlt":[{"subitem_publisher":"近畿大学経済学会"}]},"item_2_source_id_22":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13488686","subitem_source_identifier_type":"ISSN"}]},"item_2_text_7":{"attribute_name":"著者(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Nakabayashi,  Michiko"}]},"item_2_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"近畿大学経済学部; 助教授"}]},"item_2_text_9":{"attribute_name":"著者所属(翻訳)","attribute_value_mlt":[{"subitem_text_value":"Kinki University"}]},"item_2_version_type_12":{"attribute_name":"版","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"仲林,  真子"},{"creatorName":"ナカバヤシ, ミチコ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-02-19"}],"displaytype":"detail","filename":"AA1196034X-20060331-0091.pdf","filesize":[{"value":"2.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"AA1196034X-20060331-0091.pdf","url":"https://kindai.repo.nii.ac.jp/record/10975/files/AA1196034X-20060331-0091.pdf"},"version_id":"5e08e4fd-cca0-4924-9166-79f45772d01e"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"資本所得課税","subitem_subject_scheme":"Other"},{"subitem_subject":"世代重複モデル","subitem_subject_scheme":"Other"},{"subitem_subject":"源泉地主義","subitem_subject_scheme":"Other"},{"subitem_subject":"居住地主義","subitem_subject_scheme":"Other"},{"subitem_subject":"capital taxation","subitem_subject_scheme":"Other"},{"subitem_subject":"overlapping generations model","subitem_subject_scheme":"Other"},{"subitem_subject":"source principle","subitem_subject_scheme":"Other"},{"subitem_subject":"residence principle","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"〈論文〉資本課税の動学分析","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"〈論文〉資本課税の動学分析"}]},"item_type_id":"2","owner":"3","path":["1071","3546"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-07-26"},"publish_date":"2013-07-26","publish_status":"0","recid":"10975","relation_version_is_last":true,"title":["〈論文〉資本課税の動学分析"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-20T23:36:09.796439+00:00"}