{"created":"2023-05-15T12:18:30.409730+00:00","id":8441,"links":{},"metadata":{"_buckets":{"deposit":"1903a0e7-187d-4d21-bb19-40dc52502293"},"_deposit":{"created_by":1,"id":"8441","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8441"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00008441","sets":["528:933:953:1251"]},"author_link":["16794","16795"],"item_10_alternative_title_20":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"A Study about the Progressivity of the Income Tax"}]},"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2009-06-10","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"20","bibliographicPageStart":"1","bibliographicVolumeNumber":"59","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":"近年、所得格差への関心が高まっている。所得格差是正のために、所得税の累進税率表を見直すべきか否かを検討するため、本稿では、申告所得税における累進度の推移と所得者別の累進度の比較をおこなった。分析の結果としては、少なくとも小泉政権下の再分配効果の低下は、税制のフラット化によるものでなく、景気拡大にともなう、株価上昇などが、分離課税対象の所得の比率を高めたことによる可能性が高いことがわかった。所得者別の分析からは、高所得者がより多く存在するその他の所得者の方が営業所得者よりも再分配効果が小さくなっていることがわかった。これは、営業所得者と比べるとその他所得者の所得に占める分離課税対象となる配当所得、譲渡所得の比率の高さで説明できる。これらの分析結果からは、所得格差是正の手段として検討されている累進税率表の見直しの効果は、それほど期待できないことが示唆される。","subitem_description_type":"Other"}]},"item_10_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"16795","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Hashimoto, Kyoji"}]}]},"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；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":"橋本, 恭之"}],"nameIdentifiers":[{"nameIdentifier":"16794","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-1100-20090610-01.pdf","filesize":[{"value":"2.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-20090610-01.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/8441/files/KU-1100-20090610-01.pdf"},"version_id":"1ed70de8-cde2-4142-ac19-e64a3a295fa8"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"所得税","subitem_subject_scheme":"Other"},{"subitem_subject":"累進度","subitem_subject_scheme":"Other"},{"subitem_subject":"再分配効果","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":"所得税の累進度に関する研究","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"所得税の累進度に関する研究"}]},"item_type_id":"10","owner":"1","path":["1251"],"pubdate":{"attribute_name":"公開日","attribute_value":"2011-02-24"},"publish_date":"2011-02-24","publish_status":"0","recid":"8441","relation_version_is_last":true,"title":["所得税の累進度に関する研究"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T19:47:08.023387+00:00"}