{"created":"2023-06-20T16:33:58.550848+00:00","id":3036,"links":{},"metadata":{"_buckets":{"deposit":"5264c762-d54f-4a8f-897d-f00c9f16e768"},"_deposit":{"created_by":3,"id":"3036","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"3036"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00003036","sets":["14:2667:2695:2696","21:2669:2697:2698"]},"author_link":["3290"],"item_8_alternative_title_3":{"attribute_name":"その他（別言語等）のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Optimal Tax Theory: A Refinement and Extension"}]},"item_8_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2009-01-01","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"3","bibliographicPageStart":"1","bibliographic_titles":[{"bibliographic_title":"科学研究費補助金研究成果報告書 (2009. )"}]}]},"item_8_description_33":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本研究は最適物品税構造と最適関税構造の特徴を、一般的な効用関数下で明らかにした。これらの特徴は消費、生産の代替効果(あるいは、代替の弾力性)に依存している。つまり所得効果からは独立である。主な結論は以下の通りである。(i)すべての財が互いに代替的であるなら、すべての財に対する最適物品税は正である。(ii) すべての財が各国で互いに代替的であるなら、各財に対する最適関税率の国家間総計は正である。(英文） This research examines the structure of optimal commodity taxes and that of optimal tariffs by using a general utility function. The structures depend only on substitution effects of goods. Main findings are as follows. (i) If all goods are substitutable for each other, the optimal commodity tax rates on all goods are positive. (ii) If all goods in each country are substitutable for each other, the sign of the aggregated tariff rates of the countries on each good is positive.","subitem_description_type":"Abstract"}]},"item_8_description_36":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"研究種目：若手研究(B);研究期間：2007～2009;課題番号：19730233;研究分野：財政学、金融論;科研費の分科・細目：財政学・金融論","subitem_description_type":"Other"}]},"item_8_description_37":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"Research Paper","subitem_description_type":"Other"}]},"item_8_description_41":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_8_publisher_14":{"attribute_name":"出版者 名前","attribute_value_mlt":[{"subitem_publisher":"近畿大学"}]},"item_8_relation_11":{"attribute_name":"著者 外部リンク","attribute_value_mlt":[{"subitem_relation_name":[{"subitem_relation_name_text":"http://rns.nii.ac.jp/nr/1000030330228"}]}]},"item_8_text_10":{"attribute_name":"著者 役割","attribute_value_mlt":[{"subitem_text_value":"研究代表者"}]},"item_8_text_7":{"attribute_name":"著者(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"OGAWA, YOSHITOMO"}]},"item_8_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"近畿大学、経済学部、准教授"}]},"item_8_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":"小川,  禎友"},{"creatorName":"オガワ, ヨシトモ","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":"2016-02-17"}],"displaytype":"detail","filename":"KAKEN_19730233seika.pdf","filesize":[{"value":"168.4 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KAKEN_19730233seika.pdf","url":"https://kindai.repo.nii.ac.jp/record/3036/files/KAKEN_19730233seika.pdf"},"version_id":"c9ce04fe-673d-4e9b-8851-3944d2499c3a"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"最適課税","subitem_subject_scheme":"Other"},{"subitem_subject":"物品税","subitem_subject_scheme":"Other"},{"subitem_subject":"所得税","subitem_subject_scheme":"Other"},{"subitem_subject":"関税","subitem_subject_scheme":"Other"},{"subitem_subject":"代替効果","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":"research report","resourceuri":"http://purl.org/coar/resource_type/c_18ws"}]},"item_title":"最適課税理論の再構築 －所得税と消費税の最適な組み合わせとその構造","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"最適課税理論の再構築 －所得税と消費税の最適な組み合わせとその構造"}]},"item_type_id":"8","owner":"3","path":["2696","2698"],"pubdate":{"attribute_name":"公開日","attribute_value":"2010-06-30"},"publish_date":"2010-06-30","publish_status":"0","recid":"3036","relation_version_is_last":true,"title":["最適課税理論の再構築 －所得税と消費税の最適な組み合わせとその構造"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-21T01:48:40.111978+00:00"}