{"created":"2023-05-15T15:31:03.031890+00:00","id":3614,"links":{},"metadata":{"_buckets":{"deposit":"6cdae062-f7d3-4750-a002-70271012019e"},"_deposit":{"created_by":3,"id":"3614","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"3614"},"status":"published"},"_oai":{"id":"oai:barrel.repo.nii.ac.jp:00003614","sets":[]},"author_link":["7680","7681"],"item_8_biblio_info_4":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2011-01-17","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"8","bibliographicPageStart":"1","bibliographicVolumeNumber":"135","bibliographic_titles":[{"bibliographic_title":"Discussion paper series"}]}]},"item_8_description_20":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿は、Bovenberg and Mooij(1994)、Fullerton(1997) 等が提起した、外部不経済を生じる財への課税が二重配当効果をもたらすかという問題について、二重配当についての角野・山田(2008) による理解に基づきながら、角野・山田と異なる方法で外部不経済を生じる財への課税が一般に二重配当効果を持つ事を示す。すなわち、角野・山田は、外部不経済を考慮したsecond-best課税ルールと外部不経済を考慮しない課税ルールを直接比較し、一般に前者が後者のそれより大きい場合に二重配当効果が存在するとした。本稿は両課税ルールを直接比較するのではなく、外部不経済を考慮しない課税ルール下で、外部不経済を生じる財への増税が、他財への減税となるような二重配当効果が一般に存在する事、さらに、Sandmo(1975, 2000) 等の最適課税理論で想定する財が需要独立的な場合での二重配当効果の存在を示す","subitem_description_type":"Abstract"}]},"item_8_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"7681","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Sumino, Ko"}]}]},"item_8_publisher_5":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"小樽商科大学ビジネス創造センター"}]},"item_8_subject_18":{"attribute_name":"日本十進分類法","attribute_value_mlt":[{"subitem_subject":"345","subitem_subject_scheme":"NDC"}]},"item_8_subject_19":{"attribute_name":"NIIサブジェクト","attribute_value_mlt":[{"subitem_subject":"経済学","subitem_subject_scheme":"Other"}]},"item_8_version_type_17":{"attribute_name":"テキストバージョン","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":"角野, 浩"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-01-26"}],"displaytype":"detail","filename":"DP_135.pdf","filesize":[{"value":"329.2 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"DP_135.pdf","url":"https://barrel.repo.nii.ac.jp/record/3614/files/DP_135.pdf"},"version_id":"d7dc286f-9bc2-42a5-a0e2-ebb7bd698188"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"二重配当効果","subitem_subject_scheme":"Other"},{"subitem_subject":"外部不経済","subitem_subject_scheme":"Other"},{"subitem_subject":"最適課税","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":"technical report","resourceuri":"http://purl.org/coar/resource_type/c_18gh"}]},"item_title":"二重配当効果の最適課税ルールにしたがった再評価","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"二重配当効果の最適課税ルールにしたがった再評価"}]},"item_type_id":"8","owner":"3","path":["145"],"pubdate":{"attribute_name":"公開日","attribute_value":"2011-03-10"},"publish_date":"2011-03-10","publish_status":"0","recid":"3614","relation_version_is_last":true,"title":["二重配当効果の最適課税ルールにしたがった再評価"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-07-20T08:28:36.415085+00:00"}