{"created":"2023-05-15T12:18:21.426751+00:00","id":8242,"links":{},"metadata":{"_buckets":{"deposit":"453b6177-a9c0-49b4-bd41-7563ec5b70fe"},"_deposit":{"created_by":1,"id":"8242","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8242"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00008242","sets":["528:933:953:1224"]},"author_link":["16380","16378","16379","16381"],"item_10_alternative_title_20":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Optimal Taxation and Welfare Impacts of Environmental Taxes on Consumer Goods"}]},"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2002-06-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"80","bibliographicPageStart":"57","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":"最適環境税率の決定とその厚生効果を分析するために、代表的個人の効用に影響を及ぼさない一定の移転賦与を行う政府のもとで、消費の外部不経済をもたらす汚染財へのピグー税を分析しSandmo (1975) の最善解の導出を複数の汚染財について求める。次に、清浄財・汚染財・余暇の3財モデルにおいて次善解を分析したBovenberg=de Mooij (1994) について、スルツキ一方程式を用いて労働賃金あるいは清浄財を非課税とする場合とSchob (1997) の全3財に課税する場合において、それぞれ最適税率を決定する。さらに、労働所得税を調整項として税収総額を不変に保つ税収中立の仮定もとで汚染財課税の税率上昇がもたらす環境税の厚生効果を3つに分けて表現し、この厚生効果の判定が既存の税体系と最適税率との乖離に依存することを明らかにし、併せて、この厚生効果をParry (1995) にならって図示する。最後に、Williams (2001)の方法によって、汚染財と清浄財の間の最適な税差がピグー税を労働所得税のMCFで除した商に等しいことを導出する。","subitem_description_type":"Other"}]},"item_10_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"16380","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Kamakari, Kohji"}]},{"nameIdentifiers":[{"nameIdentifier":"16381","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Murata, Yasuo"}]}]},"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":"鎌苅, 宏司"}],"nameIdentifiers":[{"nameIdentifier":"16378","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"村田, 安雄"}],"nameIdentifiers":[{"nameIdentifier":"16379","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-1100-20020601-04.pdf","filesize":[{"value":"1.6 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-20020601-04.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/8242/files/KU-1100-20020601-04.pdf"},"version_id":"b930cd50-50ad-4365-86e6-0ea36eaac6bd"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"環境汚染","subitem_subject_scheme":"Other"},{"subitem_subject":"ピグー税","subitem_subject_scheme":"Other"},{"subitem_subject":"限界環境損害","subitem_subject_scheme":"Other"},{"subitem_subject":"租税交互作用","subitem_subject_scheme":"Other"},{"subitem_subject":"税収再循環","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":"消費財への環境税の最適税率と厚生効果","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"消費財への環境税の最適税率と厚生効果"}]},"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":"8242","relation_version_is_last":true,"title":["消費財への環境税の最適税率と厚生効果"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T19:50:03.370574+00:00"}