{"created":"2023-05-15T08:20:13.429749+00:00","id":132,"links":{},"metadata":{"_buckets":{"deposit":"a8ce7d8e-c299-44d6-8f6b-bdd8b1dad365"},"_deposit":{"created_by":3,"id":"132","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"132"},"status":"published"},"_oai":{"id":"oai:shobi-u.repo.nii.ac.jp:00000132","sets":["10:2:29"]},"author_link":["203"],"control_number":"132","item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2011-12-01","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"58","bibliographicPageStart":"43","bibliographicVolumeNumber":"21","bibliographic_titles":[{"bibliographic_title":"尚美学園大学総合政策研究紀要","bibliographic_titleLang":"ja"},{"bibliographic_title":"Bulletin of policy and management, Shobi University","bibliographic_titleLang":"en"}]}]},"item_3_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"地方政府間で水平的租税外部性を内部化する手段として、地方団体が設定できる税率の水準に制限を加える課税方式が有効であることを示した。また、国と地方政府が課税ベースを共有する場合に生じる垂直的租税外部性に対処するための手段として設定できる税率を制限する課税方式は有効であることを示した。この結果により、わが国の地方税制度において、地方団体に税率決定権が付与されている税目に関して標準税率および制限税率の設定を租税外部性から根拠づけることができる。","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_3_description_11":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"This paper proves that a taxation system imposing limitations on levels of tax rates that can be set bylocal public bodies is effective as means for internalizing horizontal tax externalities that is caused bytax competition between local governments. It also proves that the taxation system placing thelimitations on the tax rates that can be set is effective as means for coping with vertical tax externalitiesthat is caused on condition that a national government and local governments share a tax base. It isevident from these results that setting of standard tax rates and tax rate limits for tax items for whichlocal public bodies are authorized to determine tax rates in the local tax system in our country can begrounded on the tax externalities.","subitem_description_language":"en","subitem_description_type":"Other"}]},"item_3_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"4","subitem_description_type":"Other"}]},"item_3_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00008203559","subitem_description_type":"Other"}]},"item_3_description_8":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_description":"論文","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_3_description_9":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_language":"en","subitem_description_type":"Other"}]},"item_3_publisher_22":{"attribute_name":"出版社","attribute_value_mlt":[{"subitem_publisher":"尚美学園大学総合政策学部","subitem_publisher_language":"ja"}]},"item_3_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA11546318","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13463802","subitem_source_identifier_type":"ISSN"}]},"item_3_text_6":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_language":"ja","subitem_text_value":"尚美学園大学総合政策学部非常勤"}]},"item_3_title_3":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_title":"チホウ ショウヒゼイ カゼイ ノ ゼイリツ セッテイ ト ソノ セイゲン ニ ツイテ : セイフカン ノ ソゼイ キョウソウ オ チュウシン ト シテ"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"羽田, 亨","creatorNameLang":"ja"},{"creatorName":"ハネダ, トオル","creatorNameLang":"ja-Kana"},{"creatorName":"HANEDA, Toru","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":"2017-04-21"}],"displaytype":"detail","filename":"KJ00008203559.pdf","filesize":[{"value":"744.9 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"KJ00008203559.pdf","url":"https://shobi-u.repo.nii.ac.jp/record/132/files/KJ00008203559.pdf"},"version_id":"bc383ea2-a736-4e74-aa63-637d82d198bc"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"租税外部性","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"標準税率","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"超過課税","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"制限税率","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"越境購買","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"tax Externalities","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"standard tax rates","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"tax levy in excess of the norm","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"tax rate limits","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Cross-Border Shopping","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":"地方消費課税の税率設定とその制限について : 政府間の租税競争を中心として","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"地方消費課税の税率設定とその制限について : 政府間の租税競争を中心として","subitem_title_language":"ja"},{"subitem_title":"Tax Rate Setting for Local Consumption Taxation and Limitation Thereon : Focused on Tax Competition among Governments","subitem_title_language":"en"}]},"item_type_id":"3","owner":"3","path":["29"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2017-04-21"},"publish_date":"2017-04-21","publish_status":"0","recid":"132","relation_version_is_last":true,"title":["地方消費課税の税率設定とその制限について : 政府間の租税競争を中心として"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-09-13T09:40:48.986218+00:00"}