{"created":"2023-05-15T12:18:23.955853+00:00","id":8300,"links":{},"metadata":{"_buckets":{"deposit":"686135be-dbf4-4208-a710-24670197807b"},"_deposit":{"created_by":1,"id":"8300","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8300"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00008300","sets":["528:933:953:1232"]},"author_link":["16507","16505","16504","16506"],"item_10_alternative_title_20":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"The Optimal Linear Labor Income-Tax"}]},"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2004-06-15","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"93","bibliographicPageStart":"79","bibliographicVolumeNumber":"54","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":"最適所得税の議論においては、一般的ではあるが数学的煩雑さと概念の恣意性を内包してしまう制約のない非線形の税率表を想定する場合と、あらかじめ税関数のパラメーター数を限定する線形の税率表を想定する場合とがある。本稿では、多くの先進国における所得税制度が累進度を連続的に考えた簡明な線形の税率表を採用している現状を踏まえて、生来的な労働稼得能力は異なるが、同じ効用関数を持つ労働者=消費者である個人を想定するMirrlees (1971)以来の伝統に従い、各個人の効用を社会全体で集計した社会的厚生関数を最大化するように政府が最適な税率表を決定する最適線形労働所得税の理諭モデルを考察する。本稿において得られた重要な結果は次の通りである。まず、「最適個人消費は税引き賃金率について非減少」と「余暇は非下級財である」という2つの想定を基礎として、「貨幣の限界効用は賃金率の減少関数」という重要なレンマをHellwig(1986)に依拠して証明する。さらに、社会的厚生関数が直接効用の集計値であるSheshinski (1972)の最適線形労働所得税モデルでは「労働供給が限界可処分所得率(本稿では純所得率)について非減少関数」とする想定があることから、労働供給曲線の後方屈伸の存在可能性と相矛盾してしまうことになるため、本橋では、社会的厚生関数を間接効用の総和とすることでSheshinskiの想定を不要にし労働供給曲線後方屈伸のケースを証明することに成功している。また、最適な線形労働所得税率を具体的に導出するために、CES効用関数を用いたシミュレーション分析を加えている。","subitem_description_type":"Other"}]},"item_10_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"16506","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Murata, Yasuo"}]},{"nameIdentifiers":[{"nameIdentifier":"16507","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Kamakari, Kohji"}]}]},"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; 02-26 ; 02-33 ; 13-11 ; 13-15"}]}]},"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":"村田, 安雄"}],"nameIdentifiers":[{"nameIdentifier":"16504","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"鎌苅, 宏司"}],"nameIdentifiers":[{"nameIdentifier":"16505","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-1100-20040615-05.pdf","filesize":[{"value":"777.2 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-20040615-05.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/8300/files/KU-1100-20040615-05.pdf"},"version_id":"155d6c38-da82-42e5-9d10-f7498251792a"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"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"},{"subitem_subject":"所得税率表","subitem_subject_scheme":"Other"},{"subitem_subject":"社会的厚生","subitem_subject_scheme":"Other"},{"subitem_subject":"間接効用","subitem_subject_scheme":"Other"},{"subitem_subject":"貨幣の限界効用","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":"線形の最適労働所得税","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"線形の最適労働所得税"}]},"item_type_id":"10","owner":"1","path":["1232"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-02-28"},"publish_date":"2018-02-28","publish_status":"0","recid":"8300","relation_version_is_last":true,"title":["線形の最適労働所得税"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T19:49:05.011564+00:00"}