{"created":"2023-05-15T12:19:17.814362+00:00","id":9513,"links":{},"metadata":{"_buckets":{"deposit":"01056103-3ec3-4c54-bec5-772a4f59ba5c"},"_deposit":{"created_by":1,"id":"9513","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"9513"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00009513","sets":["528:1385:1386:1420"]},"author_link":["19048","19047"],"item_10_alternative_title_20":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"On the Grand Design of Tax System: A tentative plan from the view of fundamental reform"}]},"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"94","bibliographicPageStart":"61","bibliographicVolumeNumber":"43","bibliographic_titles":[{"bibliographic_title":"関西大学社会学部紀要"}]}]},"item_10_description_4":{"attribute_name":"概要","attribute_value_mlt":[{"subitem_description":"この論文の目的は基本的な税制のデザインを構築するためのフレームワークの提示と、先進国の多くの研究を参考にして将来の税制のグランドデザインを示すことにある。これまでの税制の研究の主流は個別的な（アドホック）なものであった。この状況では個別の利害や利得（レント）を追及する大きな発言力や権力によって税制が左右される危険性がある。それゆえ、望ましい税制を構築するためには税制を全体的に概観する必要がある。最近、欧米ではタックス・デザインを強く意識した研究が提示されてきている。そこで、まず効率性、公正、簡素、そして移行期の問題といった課税原則から議論を始めて、その後に、基幹税（所得税、消費税、法人税）の相互の関係から、消費税を中心に据えた一つの将来の望ましい税制の姿の構築を試みることにしたい。分析のフレームワークには2期間ライフサイクル・モデルを用いて、税制を統一的にみていくことにする。\n\\nThe purpose of this paper is to present a framework to examine the fundamental tax design and a future grand tax design with reference to studies in certains developed countries. So far, majority of the studies on the tax reforms has been approached ad hoc. This situation may have some risk from the strong political powers of many rent seekers. Therefore, it is necessary to provide an overview of the tax system as a whole in order to construct a good system. Recently we can see researches on tax design in U.S.A. and Europe. Hence we start with a discussion of the principle of taxation, for example, efficiency, fairness, simplicity, and transitional problems. After that, we propose a tentative tax system in relation to some main taxes, i.e. income tax, consumption tax, and corporation tax .We try to construct consistently the ideal features of a future tax system that is based on the consumption tax by using the two period life cycle model.","subitem_description_type":"Other"}]},"item_10_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"19048","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Yano, Hidetoshi"}]}]},"item_10_publisher_34":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"関西大学社会学部"}]},"item_10_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00046982","subitem_source_identifier_type":"NCID"}]},"item_10_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"02876817","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":"矢野, 秀利"}],"nameIdentifiers":[{"nameIdentifier":"19047","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-1100-20120331-03.pdf","filesize":[{"value":"1.5 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-20120331-03.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/9513/files/KU-1100-20120331-03.pdf"},"version_id":"9d0a5b64-bbff-43bb-8c9f-33d4f0f68439"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"課税ベース","subitem_subject_scheme":"Other"},{"subitem_subject":"デザインとリフォーム","subitem_subject_scheme":"Other"},{"subitem_subject":"包括的所得税","subitem_subject_scheme":"Other"},{"subitem_subject":"消費税","subitem_subject_scheme":"Other"},{"subitem_subject":"法人税","subitem_subject_scheme":"Other"},{"subitem_subject":"課税原則","subitem_subject_scheme":"Other"},{"subitem_subject":"効率と公正","subitem_subject_scheme":"Other"},{"subitem_subject":"簡素","subitem_subject_scheme":"Other"},{"subitem_subject":"2元所得税","subitem_subject_scheme":"Other"},{"subitem_subject":"ライフサイクル・モデル","subitem_subject_scheme":"Other"},{"subitem_subject":"支出税","subitem_subject_scheme":"Other"},{"subitem_subject":"tax base","subitem_subject_scheme":"Other"},{"subitem_subject":"design and reform","subitem_subject_scheme":"Other"},{"subitem_subject":"comprehensive income tax","subitem_subject_scheme":"Other"},{"subitem_subject":"consumption tax","subitem_subject_scheme":"Other"},{"subitem_subject":"corporation tax","subitem_subject_scheme":"Other"},{"subitem_subject":"principle of taxation","subitem_subject_scheme":"Other"},{"subitem_subject":"efficiency and equity","subitem_subject_scheme":"Other"},{"subitem_subject":"simplicity","subitem_subject_scheme":"Other"},{"subitem_subject":"dual income tax","subitem_subject_scheme":"Other"},{"subitem_subject":"life cycle model","subitem_subject_scheme":"Other"},{"subitem_subject":"expenditure tax","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":"税制のグランドデザインー基本的な改革の視点からの試論ー","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"税制のグランドデザインー基本的な改革の視点からの試論ー"}]},"item_type_id":"10","owner":"1","path":["1420"],"pubdate":{"attribute_name":"公開日","attribute_value":"2012-07-03"},"publish_date":"2012-07-03","publish_status":"0","recid":"9513","relation_version_is_last":true,"title":["税制のグランドデザインー基本的な改革の視点からの試論ー"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T19:34:47.683080+00:00"}