{"created":"2023-05-15T13:41:22.319945+00:00","id":153,"links":{},"metadata":{"_buckets":{"deposit":"2a40aa4e-ebd6-4ded-b5e3-be1462b472fb"},"_deposit":{"created_by":13,"id":"153","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"153"},"status":"published"},"_oai":{"id":"oai:stars.repo.nii.ac.jp:00000153","sets":["43:52:218"]},"author_link":["282","283"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2016-03-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"99","bibliographicPageStart":"67","bibliographicVolumeNumber":"57","bibliographic_titles":[{"bibliographic_title":"桃山学院大学経済経営論集"},{"bibliographic_title":"ST.ANDREW'S UNIVERSITY ECONOMIC AND BUSINESS REVIEW","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"The purpose of this paper is to clarify the characteristics of the tax reform plans that have been discussed during the Obama administration. Although President Obama aimed to restore the vertical equity of the tax system at the start of his administration, he lost the political advantage to carry out fundamental tax reforms when the Democratic Party was defeated at the midterm elections in the fall of 2010, and the actual scale of the tax reforms remained small. However, the discussions over the tax reform plans during this period involved issues related to US federal finances and how tax policies should deal with problems of American society. In this paper I compare the three comprehensive tax reform plans that have been discussed by both the Democratic and Republican parties during the Obama administration and extract the focal point of the tax reform discussions in the United States from the similarities in the plans. As a result, 1) all three plans were modeled on the 1986 tax reforms and aimed to reduce tax rates as well as expand the tax base; and 2) the plans also intended to recover vertical equity by eliminating tax preference for financial income. However, 3) it has become clear that it is difficult to thoroughly discuss such plans in Congress amid polarization of politics in the United States and extremely arduous to pave the way for specific reforms despite the need for fundamental tax reforms.","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"桃山学院大学"}]},"item_10002_relation_12":{"attribute_name":"論文ID（NAID）","attribute_value_mlt":[{"subitem_relation_type":"isIdenticalTo","subitem_relation_type_id":{"subitem_relation_type_id_text":"110010010447","subitem_relation_type_select":"NAID"}}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00240555","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"02869721","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"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":"吉弘, 憲介"},{"creatorName":"ヨシヒロ, ケンスケ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"282","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"YOSHIHIRO, Kensuke","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"283","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":"2016-06-14"}],"displaytype":"detail","filename":"067_吉弘憲介.pdf","filesize":[{"value":"966.6 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"吉弘憲介","url":"https://stars.repo.nii.ac.jp/record/153/files/067_吉弘憲介.pdf"},"version_id":"1a783665-9ba1-4791-af11-9062566cd90b"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"税制改革","subitem_subject_scheme":"Other"},{"subitem_subject":"アメリカ","subitem_subject_scheme":"Other"},{"subitem_subject":"バラク・オバマ","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":"オバマ政権下の包括税制改革提案を巡る議論とその特徴 : 第112議会における下院歳入委員会提出報告書を題材として","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"オバマ政権下の包括税制改革提案を巡る議論とその特徴 : 第112議会における下院歳入委員会提出報告書を題材として"},{"subitem_title":"Discussions on and Characteristics of the Comprehensive Tax Reform Plans under the Obama Administration : Based on a Report Submitted to the Committee on Ways and Means of the House of Representatives of the 112 th Congress","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"13","path":["218"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-06-17"},"publish_date":"2016-06-17","publish_status":"0","recid":"153","relation_version_is_last":true,"title":["オバマ政権下の包括税制改革提案を巡る議論とその特徴 : 第112議会における下院歳入委員会提出報告書を題材として"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2023-05-15T15:03:41.431328+00:00"}