{"created":"2023-05-15T12:23:48.111845+00:00","id":15541,"links":{},"metadata":{"_buckets":{"deposit":"aaf9a26e-f5e3-4041-b7b4-8ebcd771b15f"},"_deposit":{"created_by":10,"id":"15541","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"15541"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00015541","sets":["528:933:953:2043"]},"author_link":["38686","38685"],"item_10_alternative_title_20":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Disparities in Tax Revenue among Local Governments"}]},"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2020-03-20","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"208","bibliographicPageStart":"189","bibliographicVolumeNumber":"69","bibliographic_titles":[{"bibliographic_title":"關西大學經済論集"}]}]},"item_10_description_4":{"attribute_name":"概要","attribute_value_mlt":[{"subitem_description":"近年、地域間の税収格差を是正するような地方税改正がおこなわれてきている。これらの改正は、すべて当該地域での居住者の負担と税収の帰属の関係を無視した改革であった。本稿では、このような地域間の税収格差を最優先するような税制改正の動きはどのように評価すべきなのかを検討することにした。分析の結果、近年の税制改正により一人当たりの税収格差が縮小していきていること、一人当たりの歳出額の格差は、東日本大震災という特殊要因を取り除けばほぼ横ばいとなっていることがわかった。税収格差は是正されてきているものの、近年実施されてきた地方法人税の導入、地方消費税の清算基準の見直しなどの改革は、地方税固有の原則のうち普遍性は満たすものの、応益性を満たさないものとなっている。格差是正自体を目的とするならば、一旦すべての税を国税として徴収し、人口比率で各自治体に配分すればよい。しかし、それでは受益と負担の関係は、完全に無視されてしまうことになり、無駄な財政支出を促進することになるだろう。地方税体系の見直しに際しては、受益と負担をリンクさせることを重要視すべきであり、税による格差是正は副次的な成果として期待すべきものだと言えよう。","subitem_description_type":"Other"}]},"item_10_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"38686","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Hashimoto, Kyoji"}]}]},"item_10_publisher_34":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"關西大学經済學會 "}]},"item_10_relation_43":{"attribute_name":"シリーズ","attribute_value_mlt":[{"subitem_relation_name":[{"subitem_relation_name_text":"経済学文献季報分類番号 : 13-21"}]},{"subitem_relation_name":[{"subitem_relation_name_text":"経済学文献季報分類番号 : 13-23"}]},{"subitem_relation_name":[{"subitem_relation_name_text":"経済学文献季報分類番号 : 13-25"}]}]},"item_10_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00046869","subitem_source_identifier_type":"NCID"}]},"item_10_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"04497554","subitem_source_identifier_type":"ISSN"}]},"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":"橋本, 恭之"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2020-03-20"}],"displaytype":"detail","filename":"KU-1100-20200320-01.pdf","filesize":[{"value":"965.1 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-20200320-01.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/15541/files/KU-1100-20200320-01.pdf"},"version_id":"97343498-3e61-496b-b1f1-40a4c7546802"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"地方財政","subitem_subject_scheme":"Other"},{"subitem_subject":"地方税","subitem_subject_scheme":"Other"},{"subitem_subject":"税収格差","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":"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":"地域間の税収格差について","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"地域間の税収格差について"}]},"item_type_id":"10","owner":"10","path":["2043"],"pubdate":{"attribute_name":"公開日","attribute_value":"2020-03-20"},"publish_date":"2020-03-20","publish_status":"0","recid":"15541","relation_version_is_last":true,"title":["地域間の税収格差について"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2023-05-17T02:13:33.565593+00:00"}