{"created":"2023-06-19T09:54:04.947293+00:00","id":676,"links":{},"metadata":{"_buckets":{"deposit":"93f2b14d-79bc-44fe-b8e9-2f8cde52a220"},"_deposit":{"created_by":3,"id":"676","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"676"},"status":"published"},"_oai":{"id":"oai:saigaku.repo.nii.ac.jp:00000676","sets":["2:10:37"]},"author_link":["1384"],"item_10002_biblio_info_58":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2009-12-01","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"220","bibliographicPageStart":"215","bibliographicVolumeNumber":"9","bibliographic_titles":[{"bibliographic_title":"埼玉学園大学紀要. 経営学部篇"},{"bibliographic_title":"Bulletin of Saitama Gakuen University. Faculty of Management","bibliographic_titleLang":"en"}]}]},"item_10002_description_55":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"一般的に、消費税の逆進性の緩和策には消費税の枠内で行う緩和策と、枠外で行う緩和策とがある。消費税の枠内で行う緩和策の具体例として、生活必需品に対してゼロ税率を設けて、消費税の税率を複数にする方法がある。それに対して、消費税の枠外で行う緩和策には、低所得者層が負担した消費税額を給付で補うか、あるいは所得税額の控除という形で補う方法とがある。\n本論文では、今後予想される消費税率７％（国民福祉税案）、10％（井堀［1996］、水野［1996］の見解）、28％（厚生省の見解）のもとで、消費税の逆進性が所得再分配機能にどのような影響を及ぼすかを推定した後、それぞれの逆進性緩和策が負担の格差をどの程度まで減らすのかを明らかにする。","subitem_description_type":"Abstract"}]},"item_10002_publisher_59":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"埼玉学園大学"}]},"item_10002_source_id_60":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13470523","subitem_source_identifier_type":"ISSN"}]},"item_10002_source_id_62":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11612886","subitem_source_identifier_type":"NCID"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"田代, 昌孝"},{"creatorName":"タシロ, マサユキ","creatorNameLang":"ja-Kana"},{"creatorName":"TASHIRO, Masayuki","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"1384","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"1384","nameIdentifierScheme":"WEKO著者ID","nameIdentifierURI":" "}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2017-07-28"}],"displaytype":"detail","filename":"18_tashiro.pdf","filesize":[{"value":"941.3 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"18_tashiro.pdf","url":"https://saigaku.repo.nii.ac.jp/record/676/files/18_tashiro.pdf"},"version_id":"cce83171-6373-41dd-87d6-ccbc32f3c9bf"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"消費税","subitem_subject_scheme":"Other"},{"subitem_subject":"逆進性","subitem_subject_scheme":"Other"},{"subitem_subject":"緩和策","subitem_subject_scheme":"Other"},{"subitem_subject":"consumption tax","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"regressivity","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"a measure to alleviate","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":"〈研究ノート〉 消費税の逆進性とその緩和策","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"〈研究ノート〉 消費税の逆進性とその緩和策"},{"subitem_title":"〈Note〉 The Distribution of A Consumption Tax and A Measure to Alleviate Regressivity","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"3","path":["37"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-07-28"},"publish_date":"2017-07-28","publish_status":"0","recid":"676","relation_version_is_last":true,"title":["〈研究ノート〉 消費税の逆進性とその緩和策"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-19T10:22:34.372750+00:00"}