{"created":"2023-05-15T12:18:31.962466+00:00","id":8478,"links":{},"metadata":{"_buckets":{"deposit":"1c692ce0-168d-4b39-9416-97dad36c4cff"},"_deposit":{"created_by":1,"id":"8478","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8478"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00008478","sets":["528:933:953:1258"]},"author_link":["16857","16856"],"item_10_alternative_title_20":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Economic Effects of Financing Public Pension Plans from Tax Revenue"}]},"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2011-06-10","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"27","bibliographicPageStart":"1","bibliographicVolumeNumber":"61","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、公的年金の税方式化に関する既存研究を整理したうえで、税方式化の経済効果をシミュレーションした。シミュレーション分析からは、基礎年金の消費税による税方式化は、社会保険料による税源調達に比べて、家計の厚生水準を低下させる可能性が高いことがわかった。労働供給が固定的に近い場合には、労働に課税する社会保険料のほうが消費税よりも超過負担が小さいからだ。税方式化の財源を消費税だけに依存することは、逆進性の点からも避けるべきであろう。","subitem_description_type":"Other"}]},"item_10_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"16857","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_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":"16856","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-1100-20110610-01.pdf","filesize":[{"value":"6.5 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-20110610-01.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/8478/files/KU-1100-20110610-01.pdf"},"version_id":"ddf5c48e-6e73-45c3-9a38-fd4e8cbf2587"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"年金改革","subitem_subject_scheme":"Other"},{"subitem_subject":"税方式化","subitem_subject_scheme":"Other"},{"subitem_subject":"一般均衡","subitem_subject_scheme":"Other"},{"subitem_subject":"世代重視モデル","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":"公的年金の税方式化の経済効果","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"公的年金の税方式化の経済効果"}]},"item_type_id":"10","owner":"1","path":["1258"],"pubdate":{"attribute_name":"公開日","attribute_value":"2011-09-22"},"publish_date":"2011-09-22","publish_status":"0","recid":"8478","relation_version_is_last":true,"title":["公的年金の税方式化の経済効果"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T19:46:41.148902+00:00"}