{"created":"2023-08-08T04:44:04.677132+00:00","id":2000079,"links":{},"metadata":{"_buckets":{"deposit":"d81b7016-f9ca-455b-afb6-3939b96abda8"},"_deposit":{"created_by":10,"id":"2000079","owner":"10","owners":[10],"owners_ext":{"displayname":"関西大学図書館","username":"kandai"},"pid":{"revision_id":0,"type":"depid","value":"2000079"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:02000079","sets":["528:933:953:1691465152349"]},"author_link":[],"control_number":"2000079","item_10_alternative_title_20":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"A Review of Japan’s Tax Revenue Structure","subitem_alternative_title_language":"en"}]},"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-06-10","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"26","bibliographicPageStart":"1","bibliographicVolumeNumber":"73","bibliographic_titles":[{"bibliographic_title":"関西大学経済論集","bibliographic_titleLang":"ja"}]}]},"item_10_description_4":{"attribute_name":"概要","attribute_value_mlt":[{"subitem_description":"本稿の目的は、今後の財政健全化の方策を特に税収面で考える際の基礎的な材料を提供するところにある。本稿で得られた主な結果は、以下のようにまとめることができる。第1に、国税と地方税について、三位一体の改革後の税制である2007年から2020年までの期間についての税収弾性値を比較すると、国税の方が地方税よりも税収弾性値が高くなっていることがわかった。第2に、三位一体改革後の期間について所得税の税収弾性値を推計したところ、2.9812と非常に高い値になっていることがわかった。この所得税の税収弾性値の上昇は、三位一体改革にともなう所得税の累進度の上昇、給与所得控除の上限引き下げなどによるものだ。この所得税の税収弾性値の上昇が国税の税収弾性値の上昇につながったわけだ。第3に、2007年から2020年の期間について、法人税の税収関数を、財務省型の法人実効税率と法人所得を説明変数として推計すると、税収弾性値がほぼ1となることがわかった。これは、法人税は所得税ほど自然増収が期待できないことも意味している。第4に、消費税のマクロ的な負担率は、2020年時点で9.4％となっており、食料品等に軽減税率が導入されたのにもかかわらず、すべての財・サービスに標準税率10％が適用された場合の理論上のマクロ的負担率10％と比べて、それほど大きな差は生じていないことがわかった。これは、軽減税率適用による税収ロスがそれほど大きくないことを意味している。","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_10_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.32286/0002000079","subitem_identifier_reg_type":"JaLC"}]},"item_10_publisher_34":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"関西大学経済学会","subitem_publisher_language":"ja"}]},"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":"PISSN"}]},"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_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"橋本, 恭之","creatorNameLang":"ja"},{"creatorName":"Hashimoto, Kyoji","creatorNameLang":"en"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2023-08-08"}],"displaytype":"detail","filename":"KU-1100-20230610-01.pdf","filesize":[{"value":"1.1 MB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"objectType":"fulltext","url":"https://kansai-u.repo.nii.ac.jp/record/2000079/files/KU-1100-20230610-01.pdf"},"version_id":"af92cb2b-3e2c-47e7-bc5c-fe8963fe4aeb"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"税収","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"税収弾性値","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"経済学文献季報分類番号：13-15、5-20、13-23","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"関西大学","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"Kansai University","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":"日本の税収構造の変化について","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"日本の税収構造の変化について","subitem_title_language":"ja"}]},"item_type_id":"10","owner":"10","path":["1691465152349"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-08-08"},"publish_date":"2023-08-08","publish_status":"0","recid":"2000079","relation_version_is_last":true,"title":["日本の税収構造の変化について"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2023-08-09T06:17:00.462377+00:00"}