{"created":"2023-09-04T06:41:20.270001+00:00","id":2000069,"links":{},"metadata":{"_buckets":{"deposit":"8c9ee925-b855-4cc8-a55f-642cdc5875d2"},"_deposit":{"created_by":42,"id":"2000069","owners":[42],"pid":{"revision_id":0,"type":"depid","value":"2000069"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:02000069","sets":["14:923:1023:1693554487738"]},"author_link":[],"control_number":"2000069","item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2007-10-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"30","bibliographicPageStart":"1","bibliographicVolumeNumber":"5","bibliographic_titles":[{"bibliographic_title":"生駒経済論叢","bibliographic_titleLang":"ja"},{"bibliographic_title":"Ikoma Journal of Economics","bibliographic_titleLang":"en"}]}]},"item_2_description_36":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"[概要]社会的連邦国家ドイツの協調的連邦主義とは，連邦国家の各州が州間財政調整において間接限界責任を発揮し，連邦政府が社会国家として全体責任を確保するように両者の「調和」(制度連携)を意味する。財政力の強力州の拠出や連邦政府の財政支援で弱体州を支えられないときや，中間州が連邦平均の自主財源でナショナル・ミニマムを確保できないとき，連邦と州は「共同決定」によって税率操作権を行使することになる。この直接限界責任への連携や，間接限界責任と全体責任の連携という2つの制度連携は，州間財政調整が「補充的財政調整」を導入した1950年代前半の「第1期」において，すでに開始されていたと判断できる。","subitem_description_language":"ja","subitem_description_type":"Abstract"},{"subitem_description":"It is integral to German co-operative federalism that state governments participate in interstate equalization payments as \"indirect marginal accountability\" in the federal state, and co-ordinate with the federal government which maintains uniformity of living conditions as the \"full accountability\" of the social state. Federal and state governments jointly control rates of income tax, corporate tax and VAT as \"direct marginal accountability,\" when the payments of relatively rich states are not able to guarantee some minimum level for relatively poor states. Co-operation between federal and state governments in public accountability began with the introduction of federal supplementary grants in the early 1950s.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_2_publisher_14":{"attribute_name":"出版者 名前","attribute_value_mlt":[{"subitem_publisher":"近畿大学経済学会","subitem_publisher_language":"ja"}]},"item_2_source_id_22":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13488686","subitem_source_identifier_type":"ISSN"}]},"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":[{"creatorAffiliations":[{"affiliationNameIdentifiers":[{"affiliationNameIdentifier":"34419","affiliationNameIdentifierScheme":"kakenhi"}],"affiliationNames":[{"affiliationName":"近畿大学","affiliationNameLang":"ja"},{"affiliationName":"Kinki University","affiliationNameLang":"en"}]}],"creatorNames":[{"creatorName":"中井, 英雄","creatorNameLang":"ja"},{"creatorName":"Nakai, Hideo","creatorNameLang":"en"}]},{"creatorAffiliations":[{"affiliationNames":[{"affiliationName":"地方財政審議会","affiliationNameLang":"ja"},{"affiliationName":"九州大学","affiliationNameLang":"ja"}]}],"creatorNames":[{"creatorName":"伊東, 弘文","creatorNameLang":"ja"},{"creatorName":"Ito, Hirofumi","creatorNameLang":"en"}]},{"creatorAffiliations":[{"affiliationNames":[{"affiliationName":"大阪大学大学院","affiliationNameLang":"ja"}]}],"creatorNames":[{"creatorName":"齊藤, 愼","creatorNameLang":"ja"},{"creatorName":"Saito, Shin","creatorNameLang":"en"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","filename":"AA1196034X-20071031-0001.pdf","format":"application/pdf","mimetype":"application/pdf","url":{"url":"https://kindai.repo.nii.ac.jp/record/2000069/files/AA1196034X-20071031-0001.pdf"},"version_id":"e0553417-0bad-4f23-965a-8df1189448cf"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"協調的連邦主義","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"州間財政調整","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"直接・間接限界責任","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"全体責任","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"制度連携","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"co-operative federalism","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"interstate equalization payments","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"marginal accountability","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"full accountability","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"co-operation between federal and state governments","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":"ドイツ連邦・州間財政調整の財政責任史〔I〕―1950年代前半の算定方法と制度連携―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ドイツ連邦・州間財政調整の財政責任史〔I〕―1950年代前半の算定方法と制度連携―","subitem_title_language":"ja"},{"subitem_title":"The History of Public Accountability on the Interstate Equalization Payments in Germany : Part I as the Calculation Method in 1950-55","subitem_title_language":"en"}]},"item_type_id":"2","owner":"42","path":["1693554487738"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-09-04"},"publish_date":"2023-09-04","publish_status":"0","recid":"2000069","relation_version_is_last":true,"title":["ドイツ連邦・州間財政調整の財政責任史〔I〕―1950年代前半の算定方法と制度連携―"],"weko_creator_id":"42","weko_shared_id":-1},"updated":"2023-09-06T00:41:23.939497+00:00"}