{"created":"2023-05-15T12:22:01.452193+00:00","id":13101,"links":{},"metadata":{"_buckets":{"deposit":"a8385495-032e-4874-a450-5c71f3e7ee7b"},"_deposit":{"created_by":1,"id":"13101","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"13101"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00013101","sets":["528:933:937:1842"]},"author_link":["33724","33723","33726","33725"],"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2000-03","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"23","bibliographicPageStart":"1","bibliographicVolumeNumber":"2","bibliographic_titles":[{"bibliographic_title":"Kansai University review of economics"}]}]},"item_10_description_4":{"attribute_name":"概要","attribute_value_mlt":[{"subitem_description":"The Murayama tax reform was reductions of the income tax and 3% to 5% the changing from the consumption tax rate. And the distribution standard of the consumption transfer tax to local governments was changed to based upon retail consumption from population and number of employees.The purpose of this paper is to analyze the economic effect of the Japanese tax reform by the Applied General Equilibrium model. As a result, the Murayama tax reform barely improves the social welfare. However, the degree of the improvement is very small. We think that it is necessary to reduce further marginal tax rate to improve efficiency.","subitem_description_type":"Other"}]},"item_10_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"33725","nameIdentifierScheme":"WEKO"}],"names":[{"name":"橋本, 恭之"}]},{"nameIdentifiers":[{"nameIdentifier":"33726","nameIdentifierScheme":"WEKO"}],"names":[{"name":"上村, 敏之"}]}]},"item_10_publisher_34":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"Faculty of Economics, Kansai University"}]},"item_10_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA1166240X","subitem_source_identifier_type":"NCID"}]},"item_10_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13448463","subitem_source_identifier_type":"ISSN"}]},"item_10_text_35":{"attribute_name":"出版者（他言語）","attribute_value_mlt":[{"subitem_text_value":"関西大学経済学部"}]},"item_10_version_type_17":{"attribute_name":"著者版フラグ","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":"Hashimoto, Kyoji"}],"nameIdentifiers":[{"nameIdentifier":"33723","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Uemura, Toshiyuki"}],"nameIdentifiers":[{"nameIdentifier":"33724","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2019-07-30"}],"displaytype":"detail","filename":"KU-1100-20000300-01.pdf","filesize":[{"value":"2.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-19990300-01.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/13101/files/KU-1100-20000300-01.pdf"},"version_id":"30b0dc97-9225-4580-bc10-e6e1d097612d"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"Applied General Equilibrium","subitem_subject_scheme":"Other"},{"subitem_subject":"Tax reform","subitem_subject_scheme":"Other"},{"subitem_subject":"Decentralized economy","subitem_subject_scheme":"Other"},{"subitem_subject":"関西大学","subitem_subject_scheme":"Other"},{"subitem_subject":"Kansai University","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":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"General Equilibrium Analysis of Japan's Tax Reform","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"General Equilibrium Analysis of Japan's Tax Reform"}]},"item_type_id":"10","owner":"1","path":["1842"],"pubdate":{"attribute_name":"公開日","attribute_value":"2019-07-30"},"publish_date":"2019-07-30","publish_status":"0","recid":"13101","relation_version_is_last":true,"title":["General Equilibrium Analysis of Japan's Tax Reform"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-17T04:25:07.134475+00:00"}