{"created":"2023-05-15T14:41:33.107303+00:00","id":1459,"links":{},"metadata":{"_buckets":{"deposit":"c768721a-35f9-47d3-8e5f-8bb9b1812021"},"_deposit":{"created_by":3,"id":"1459","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"1459"},"status":"published"},"_oai":{"id":"oai:ksu.repo.nii.ac.jp:00001459","sets":["14:2:46"]},"author_link":["20737","20844"],"control_number":"1459","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2004-03","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"104","bibliographicPageStart":"91","bibliographicVolumeNumber":"21","bibliographic_titles":[{"bibliographic_title":"京都産業大学論集. 社会科学系列"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"Mirrleesの先駆的な研究以後，線形および非線形モデルを扱った最適所得課税に関する多くの論文が発表されてきた。本稿では，Mirrleesに従い，Pontryaginの最大値原理を利用して，最適所得課税のモデルの定式化を詳細に検討し，数値シミュレーションを行った。","subitem_description_type":"Abstract"}]},"item_10002_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"１．はじめに\n２．モデルの定式化\n３．方程式の解\n４．計算結果と考察\n参考文献","subitem_description_type":"Other"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"京都産業大学"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00060189","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0287-9719","subitem_source_identifier_type":"PISSN"}]},"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":"市田, 浩三","creatorNameLang":"ja"},{"creatorName":"ICHIDA, Kozo","creatorNameLang":"en"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"浅井, 勇","creatorNameLang":"ja"},{"creatorName":"ASAI, Isamu","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2017-09-30"}],"displaytype":"detail","filename":"AHSUSK_SSS_21_91.pdf","filesize":[{"value":"77.9 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"AHSUSK_SSS_21_91.pdf","url":"https://ksu.repo.nii.ac.jp/record/1459/files/AHSUSK_SSS_21_91.pdf"},"version_id":"f5ad1fdc-ee7c-4024-bf51-804baf1f7c15"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"最適所得税","subitem_subject_scheme":"Other"},{"subitem_subject":"非線形モデル","subitem_subject_scheme":"Other"},{"subitem_subject":"効用関数","subitem_subject_scheme":"Other"},{"subitem_subject":"社会的厚生関数","subitem_subject_scheme":"Other"},{"subitem_subject":"最大値原理","subitem_subject_scheme":"Other"},{"subitem_subject":"シミュレーション","subitem_subject_scheme":"Other"},{"subitem_subject":"optimal income tax","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"nonlinear model","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"utility function","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"social welfare function","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"maximum principle","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"simulation","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":"最適所得課税について","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"最適所得課税について","subitem_title_language":"ja"},{"subitem_title":"On the Optimal Income Taxation","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"3","path":["46"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2017-09-30"},"publish_date":"2017-09-30","publish_status":"0","recid":"1459","relation_version_is_last":true,"title":["最適所得課税について"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-08-09T02:51:55.500608+00:00"}