{"created":"2023-05-15T14:46:53.808653+00:00","id":10570,"links":{},"metadata":{"_buckets":{"deposit":"fb4a4cc5-9b1d-4aa3-b305-a3b67521919f"},"_deposit":{"created_by":11,"id":"10570","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"10570"},"status":"published"},"_oai":{"id":"oai:ksu.repo.nii.ac.jp:00010570","sets":["14:6:1040"]},"author_link":["6527"],"control_number":"10570","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-03","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"22","bibliographicPageStart":"1","bibliographicVolumeNumber":"8","bibliographic_titles":[{"bibliographic_title":"京都産業大学経済学レビュー"},{"bibliographic_title":"KYOTO SANGYO UNIVERSITY ECONOMIC REVIEW","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本論文では、所得の異なる個人が存在する2 国モデルにアトキンソン型社会的厚生関数を用いることで、所得再分配政策の手段として所得税と輸入関税という二つの税制について比較を行っている。結果は次のとおりである。1)1 国のみが政策を行う場合、所得税による所得再分配政策は、国の総実質収入が減少する一方で国内の格差を縮小させる効率性と公平性のトレードオフが生じるため、公平性がある程度高く評価されないと社会的厚生を改善しないのに対し、輸入関税は国の総実質収入も増加させるため、トレードオフが生じず社会的厚生を必ず改善する。2)両税制は外国の社会的厚生を悪化させるため、自国のみが政策を行う場合に社会的厚生を改善することが可能でも、外国も同様な政策を行うと社会的厚生が悪化する可能性がある。3)両税制とも、社会が公平性を十分高く評価する場合、税率について両国が協調することで社会的厚生を共に改善することが可能である。","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"京都産業大学通信制大学院経済学研究会"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2188-0697","subitem_source_identifier_type":"EISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","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":"大川, 良文","creatorNameLang":"ja"},{"creatorName":"オオカワ, ヨシフミ","creatorNameLang":"ja-Kana"},{"creatorName":"OKAWA, Yoshifumi","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"6527","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2021-03-30"}],"displaytype":"detail","filename":"KSUER_8_1.pdf","filesize":[{"value":"1.0 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KSUER_8_1.pdf","url":"https://ksu.repo.nii.ac.jp/record/10570/files/KSUER_8_1.pdf"},"version_id":"44b33819-88cd-429a-937e-884823c50af3"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"所得再分配政策","subitem_subject_scheme":"Other"},{"subitem_subject":"輸入関税","subitem_subject_scheme":"Other"},{"subitem_subject":"アトキンソン型社会的厚生関数","subitem_subject_scheme":"Other"},{"subitem_subject":"効率性と公平性のトレードオフ","subitem_subject_scheme":"Other"},{"subitem_subject":"近隣窮乏化政策","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":"所得再分配政策としての所得税と輸入関税の比較 : アトキンソン型社会的厚生関数を用いて","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"所得再分配政策としての所得税と輸入関税の比較 : アトキンソン型社会的厚生関数を用いて","subitem_title_language":"ja"}]},"item_type_id":"10002","owner":"11","path":["1040"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2021-03-30"},"publish_date":"2021-03-30","publish_status":"0","recid":"10570","relation_version_is_last":true,"title":["所得再分配政策としての所得税と輸入関税の比較 : アトキンソン型社会的厚生関数を用いて"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2024-04-05T06:37:42.580862+00:00"}