{"created":"2023-05-15T12:18:25.958719+00:00","id":8347,"links":{},"metadata":{"_buckets":{"deposit":"3ed4bda8-3d9c-401a-a8c9-87556ec8cb47"},"_deposit":{"created_by":1,"id":"8347","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8347"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00008347","sets":["528:933:953:1236"]},"author_link":["16610","16611"],"item_10_alternative_title_20":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Taxation and R&F : A Review of the Literature"}]},"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2005-09-15","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"271","bibliographicPageStart":"255","bibliographicVolumeNumber":"55","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":"研究開発優遇税制の投資促進効果に開する実証研究は、欧米で数多く行われてきた。それらの研究は、依拠するデータのレベルも、推計される式も様々であるが、研究開発投資に対する税価格弾力性は短期的には、およそ-1、長期的には-1を超えるという結論に達している点では、共通している。これは、税制を通じて研究開発に係る費用が1%低下した場合には、研究開発投資が1%以上増加することを意味しており、税制は投資促進施策としては有効であることを示唆している。本稿では、企業レベルデータ(ミクロデータ)に基づいて行われた実証研究、および、マクロデータに基づいて行われた実証研究の代表例をそれぞれ一例ずつ紹介し、税制と研究開発投資に開する論点を概観した。","subitem_description_type":"Other"}]},"item_10_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"16611","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Koga, Tadahisa"}]}]},"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; 13-11"}]}]},"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":"古賀, 款久"}],"nameIdentifiers":[{"nameIdentifier":"16610","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"50344073","nameIdentifierScheme":"e-Rad","nameIdentifierURI":"https://nrid.nii.ac.jp/ja/nrid/1000050344073"}]}]},"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-1100-20050915-03.pdf","filesize":[{"value":"1.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-20050915-03.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/8347/files/KU-1100-20050915-03.pdf"},"version_id":"ebe0faf6-fde4-4dac-9a1a-24a6d5f30289"}]},"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":"研究開発投資","subitem_subject_scheme":"Other"},{"subitem_subject":"税制","subitem_subject_scheme":"Other"},{"subitem_subject":"実証研究","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":"研究開発と税制 : 展望","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"研究開発と税制 : 展望"}]},"item_type_id":"10","owner":"1","path":["1236"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-02-28"},"publish_date":"2018-02-28","publish_status":"0","recid":"8347","relation_version_is_last":true,"title":["研究開発と税制 : 展望"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-05-15T14:47:53.483903+00:00"}