{"created":"2023-06-20T16:44:58.226871+00:00","id":16225,"links":{},"metadata":{"_buckets":{"deposit":"d054ebbd-cb73-484e-b9d9-e036d8048cc8"},"_deposit":{"created_by":3,"id":"16225","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"16225"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00016225","sets":["14:923:1081:4131"]},"author_link":["28319"],"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2001-12-20","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"194","bibliographicPageStart":"167","bibliographicVolumeNumber":"48","bibliographic_titles":[{"bibliographic_title":"商経学叢"},{"bibliographic_title":"Kinki University journal of business and economics","bibliographic_titleLang":"en"}]}]},"item_2_description_33":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"[概要] 本稿ではBuiter (1981)のモデルを，資本所得税と消費税，公共財を含むように修正し，その税収によって公共財が供給され，公共財の持つ外部性によって企業の生産行動が影響を受けるというモデルを想定する。税率の引き上げは税収を増やす効果を持ち，それが公共財の増加となり，国民の厚生を上昇させる。同時に，税率の上昇は資本蓄積や貯蓄行動を直接に阻害し厚生を下げる効果も持つ。本稿では源泉地主義を採用するケースについて各税率の変更が経済厚生に与える効果を分析し，比較検討する。","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":"近畿大学商経学会"}]},"item_2_source_id_22":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"04502825","subitem_source_identifier_type":"ISSN"}]},"item_2_text_7":{"attribute_name":"著者(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Sakamoto, Mako"}]},"item_2_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"近畿大学商経学部; 講師"}]},"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_be7fb7dd8ff6fe43","subitem_version_type":"NA"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"metadata only access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_14cb"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"坂本,  真子"},{"creatorName":"サカモト, マコ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"28319","nameIdentifierScheme":"WEKO"}]}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"国際資本課税","subitem_subject_scheme":"Other"},{"subitem_subject":"世代重複モデル","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":"源泉地主義に基づく資本課税の厚生分析","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"源泉地主義に基づく資本課税の厚生分析"},{"subitem_title":"Welfare of Capital Taxation on a Source Principle","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["4131"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-06-30"},"publish_date":"2016-06-30","publish_status":"0","recid":"16225","relation_version_is_last":true,"title":["源泉地主義に基づく資本課税の厚生分析"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-20T22:36:47.631778+00:00"}