{"created":"2023-05-15T12:18:21.299815+00:00","id":8239,"links":{},"metadata":{"_buckets":{"deposit":"8a462f79-a3ea-4134-88d9-84896a4897e8"},"_deposit":{"created_by":1,"id":"8239","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8239"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00008239","sets":["528:933:953:1224"]},"author_link":["16372","16373","16370","16371"],"item_10_alternative_title_20":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"The Economic Study about Earmarked Funds for Road Improvement to be General Finances"}]},"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2002-06-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"16","bibliographicPageStart":"1","bibliographicVolumeNumber":"52","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":"本稿では、道路特定財源の一般財源化が各家計に及ぼす影響を応用一般均衡モデルによって分析した。分析に際しては、道路特定財源を一般財源化するケースと、自動車関連税を全廃し、その廃止分の税収を消費税率の引き上げで賄うケースの2つのシミュレーションをおこなった。道路特定財源を一般財源化した場合、道路整備にのみ充当されていた税収が、一般会計にまわされることで、社会的な厚生を増大させる。 しかし、自動車関連税を全廃し消費税で代替すれば、各所得階級別の総税負担をほとんど変えることなく、道路財源を一般財源化した場合よりも厚生を改善できる。この結果は、現行税制が自動車関連の税目にのみ過度に依存することで、資源配分上のマイナスを生じていることを示唆するものである。","subitem_description_type":"Other"}]},"item_10_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"16372","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Hashimoto, Kyoji"}]},{"nameIdentifiers":[{"nameIdentifier":"16373","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Oh, Sunchung"}]}]},"item_10_publisher_34":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"關西大学經済學會"}]},"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":[{"nameIdentifier":"16370","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"呉, 善充"}],"nameIdentifiers":[{"nameIdentifier":"16371","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":"2019-05-22"}],"displaytype":"detail","filename":"KU-1100-20020601-01.pdf","filesize":[{"value":"1.7 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-20020601-01.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/8239/files/KU-1100-20020601-01.pdf"},"version_id":"3b61fe81-eeac-4c02-bd9c-ea9ee547f627"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"道路特定財源","subitem_subject_scheme":"Other"},{"subitem_subject":"応用一般均衡分析","subitem_subject_scheme":"Other"},{"subitem_subject":"消費税","subitem_subject_scheme":"Other"},{"subitem_subject":"一般会計","subitem_subject_scheme":"Other"},{"subitem_subject":"社会的厚生","subitem_subject_scheme":"Other"},{"subitem_subject":"関西大学","subitem_subject_scheme":"Other"},{"subitem_subject":"Kansai University","subitem_subject_scheme":"Other"},{"subitem_subject":"関西大学経済論集","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":"道路特定財源の一般財源化に関する経済学的研究","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"道路特定財源の一般財源化に関する経済学的研究"}]},"item_type_id":"10","owner":"1","path":["1224"],"pubdate":{"attribute_name":"公開日","attribute_value":"2011-06-29"},"publish_date":"2011-06-29","publish_status":"0","recid":"8239","relation_version_is_last":true,"title":["道路特定財源の一般財源化に関する経済学的研究"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T19:50:07.264752+00:00"}