{"created":"2023-05-15T15:31:35.121193+00:00","id":4313,"links":{},"metadata":{"_buckets":{"deposit":"bc11ddbf-421c-4d14-9079-aea3dd0b71f5"},"_deposit":{"created_by":3,"id":"4313","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"4313"},"status":"published"},"_oai":{"id":"oai:barrel.repo.nii.ac.jp:00004313","sets":["1:522"]},"author_link":["9401","9402"],"item_1_biblio_info_5":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2004-03-09","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"92","bibliographicPageStart":"81","bibliographicVolumeNumber":"53","bibliographic_titles":[{"bibliographic_title":"經濟學研究"}]}]},"item_1_description_18":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"新古典派的成長モデルを用いた最適資本所得課税問題では、Chamley(1986) 及び Judd(1985)によって、長期においては資本所得に対して全く課税すべきではないという結果(Chamley-Judd の結果)を得ている。しかしながら、彼らによるこのような規範的な結果は、必ずしも現実的ではない。なぜならば、現実経済では政府の財源調達手段として、資本所得に対する課税は常に実施されているからである。本稿では、民間の経済活動が生産的な公的資本ストックにもたらす混雑現象と平均的な私的資本ストック水準が財生産に与える正の外部効果が、定常状態における最適資本所得税率に及ぼす影響を考察する。さらに、その税率の符号は、二種類の相反する外部効果の大小関係に依存して決定されることを示し、Chamley-Judd の結果に対する反例の一つを提示する。","subitem_description_type":"Abstract"}]},"item_1_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"9402","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Amano, Daisuke"}]}]},"item_1_publisher_6":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"北海道大学大学院経済学研究科"}]},"item_1_source_id_11":{"attribute_name":"書誌ID（NCID）","attribute_value_mlt":[{"subitem_source_identifier":"AN00070036","subitem_source_identifier_type":"NCID"}]},"item_1_source_id_7":{"attribute_name":"ISSN / EISSN","attribute_value_mlt":[{"subitem_source_identifier":"0451-6265","subitem_source_identifier_type":"ISSN"}]},"item_1_subject_16":{"attribute_name":"日本十進分類法","attribute_value_mlt":[{"subitem_subject":"330","subitem_subject_scheme":"NDC"}]},"item_1_subject_17":{"attribute_name":"NIIサブジェクト","attribute_value_mlt":[{"subitem_subject":"経済学","subitem_subject_scheme":"Other"}]},"item_1_version_type_15":{"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":"天野, 大輔"}],"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":"経済学研究53(4)_81-92.pdf","filesize":[{"value":"900.9 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"経済学研究53(4)_81-92.pdf","url":"https://barrel.repo.nii.ac.jp/record/4313/files/経済学研究53(4)_81-92.pdf"},"version_id":"840b71e1-9913-45db-b1bf-117494082b07"}]},"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":"journal article","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"混雑が存在する経済における動学的な最適資本所得課税","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"混雑が存在する経済における動学的な最適資本所得課税"},{"subitem_title":"Dynamic Optimal Capital Income Taxation in a Model with Congestion","subitem_title_language":"en"}]},"item_type_id":"1","owner":"3","path":["4","522"],"pubdate":{"attribute_name":"公開日","attribute_value":"2012-07-24"},"publish_date":"2012-07-24","publish_status":"0","recid":"4313","relation_version_is_last":true,"title":["混雑が存在する経済における動学的な最適資本所得課税"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-07-20T07:55:50.292176+00:00"}