{"created":"2023-06-20T16:47:49.340710+00:00","id":19587,"links":{},"metadata":{"_buckets":{"deposit":"92485fbc-1933-4835-9a07-ebc480ff5ee1"},"_deposit":{"created_by":3,"id":"19587","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"19587"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00019587","sets":["14:923:1023:4448"]},"author_link":["33289"],"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-07-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"35","bibliographicPageStart":"21","bibliographicVolumeNumber":"16","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":"[要旨]本稿では，所得税における扶養控除の見直しの１つである配偶者控除を取り上げて現行制度の課題について検討をおこなった。第１に，これまでの政府税制調査会での議論からは，過去では配偶者の就労への中立性や家事労働への経済的価値などが議論されていたが，最近では，配偶者控除廃止による財源での子育て支援や新たな夫婦控除の創設が議論されていることがわかった。また配偶者控除を所得控除方式から税額控除方式へ転換させるべきとの議論が存在している。第２に，過去の研究によると，配偶者控除の存在が配偶者の労働供給に負の影響を及ぼしているかどうかについては，廃止による既婚女性の労働供給への影響はわずかに増加する程度であり，過去の配偶者控除が拡大された税制改革によって有配偶の女性への有業率にわずかな正の影響があるという結果がえられていることがわかった。第３に，同水準の世帯所得の共働き世帯と片働き世帯を取り上げて担税力の比較をおこなったところ，片働き世帯は家事労働による帰属所得を得ているとみなすことができるので，片働き世帯が多くの負担をすべきであるが，現行制度では帰属所得に課税することができないので，片働き世帯に有利な税制になっていることがわかった。\n[Abstract] This paper examined the spousal deduction that is one of the reviews of the credit for dependents in the income tax and examined the problem of the current system. First, the Tax Commission has discussed neutrality of spousal’s employment and economical value of domestic labor in the past. Recently, however, the commission considered child care support and introduction of the“new married couple deduction”based on the revenue from abolishing the spousal deduction. This discussion also contains the conversion of the spousal deduction system into tax deduction from income deduction. Second, previous studies have focused on whether the spousal deduction has a negative effect on the labor supply of spouses. These studies clarified that the labor supply of married spousal women decreased slightly, white the expansion of the spousal deduction had a slight positive effect that increased the employment rate of women with spouses. Third, comparison of the tax capacity between the married couple with dual-income and a single income at the same income level showed that the married couple with a single income has an advantage in tax system. This is because the married couple with a single income has imputed income in domestic chores, so that the couple needs to pay more taxes. However the tax system cannot levy imputed income.","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":"24333085","subitem_source_identifier_type":"ISSN"}]},"item_2_text_7":{"attribute_name":"著者(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Suzuki, Yoshimitsu"}]},"item_2_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"近畿大学短期大学部; 准教授"}]},"item_2_text_9":{"attribute_name":"著者所属(翻訳)","attribute_value_mlt":[{"subitem_text_value":"Kindai 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_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"鈴木, 善充"},{"creatorName":"スズキ, ヨシミツ","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":"2018-08-27"}],"displaytype":"detail","filename":"AA1196034X-20180731-0021.pdf","filesize":[{"value":"888.8 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"AA1196034X-20180731-0021.pdf","url":"https://kindai.repo.nii.ac.jp/record/19587/files/AA1196034X-20180731-0021.pdf"},"version_id":"1cee4813-244a-49c0-90c7-dcf33f482c57"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"所得税","subitem_subject_scheme":"Other"},{"subitem_subject":"配偶者控除","subitem_subject_scheme":"Other"},{"subitem_subject":"労働供給","subitem_subject_scheme":"Other"},{"subitem_subject":"担税力","subitem_subject_scheme":"Other"},{"subitem_subject":"income tax","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"spousal deduction","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"working supply","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"tax capacity","subitem_subject_language":"en","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〉所得税の配偶者控除について","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"〈論文〉所得税の配偶者控除について"},{"subitem_title":"〈Articles〉Concerning the Spousal Deduction on Income Tax","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["4448"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-08-27"},"publish_date":"2018-08-27","publish_status":"0","recid":"19587","relation_version_is_last":true,"title":["〈論文〉所得税の配偶者控除について"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T19:16:15.566414+00:00"}