{"created":"2023-05-15T15:31:05.751821+00:00","id":3668,"links":{},"metadata":{"_buckets":{"deposit":"32ceed62-d603-45a8-85da-fc02feec7843"},"_deposit":{"created_by":3,"id":"3668","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"3668"},"status":"published"},"_oai":{"id":"oai:barrel.repo.nii.ac.jp:00003668","sets":[]},"author_link":["7806","7807"],"item_8_biblio_info_4":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2005-02-16","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"7","bibliographicPageStart":"1","bibliographicVolumeNumber":"99","bibliographic_titles":[{"bibliographic_title":"Discussion paper series"}]}]},"item_8_description_20":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"In this paper, we reexamine the optimal tax problem with identical consumers in the presence of externalities by taking explicitly the interrelationship between externality and consumption into account. In setting out the optimal tax conditions in the presence of externalities, it is standard to follow Sandmo (1975) to employ the following assumptions: (i) separable externalities; and (ii) independent demands. We dispense with these restrictive assumptions and show the Sandmo’s “additivity property” where externalities only affect the tax formula for an externality generating good and do not affect other tax formulas.","subitem_description_type":"Abstract"}]},"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":"Shinotsuka, Tomoichi"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Sumino, Ko"}],"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":"DPNo99_sumino.pdf","filesize":[{"value":"74.5 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"DPNo99_sumino.pdf","url":"https://barrel.repo.nii.ac.jp/record/3668/files/DPNo99_sumino.pdf"},"version_id":"33a9dce2-a007-4d81-9ad8-6a58e0474a49"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"Optimal taxation","subitem_subject_scheme":"Other"},{"subitem_subject":"Externalities","subitem_subject_scheme":"Other"},{"subitem_subject":"Separability","subitem_subject_scheme":"Other"},{"subitem_subject":"Demand independence","subitem_subject_scheme":"Other"},{"subitem_subject":"Interrelationship","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"eng"}]},"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":"A note on optimal taxation in the presence of externalities","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"A note on optimal taxation in the presence of externalities"}]},"item_type_id":"8","owner":"3","path":["145"],"pubdate":{"attribute_name":"公開日","attribute_value":"2008-06-30"},"publish_date":"2008-06-30","publish_status":"0","recid":"3668","relation_version_is_last":true,"title":["A note on optimal taxation in the presence of externalities"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-07-20T08:28:28.356056+00:00"}