{"created":"2023-05-15T13:41:46.945136+00:00","id":799,"links":{},"metadata":{"_buckets":{"deposit":"ead45542-34cd-45f3-87a2-b3f9f07fd50e"},"_deposit":{"created_by":13,"id":"799","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"799"},"status":"published"},"_oai":{"id":"oai:stars.repo.nii.ac.jp:00000799","sets":["43:52:833"]},"author_link":["1059","168"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-01-24","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"52","bibliographicPageStart":"33","bibliographicVolumeNumber":"58","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 consumption tax is suitable to collect tax revenue stably. Therefore,\nthe expectation for the consumption tax will be big with public financial\naspect. On the other hand, the regressivity of consumption tax burden will\nbecome serious. It is important that how we make the index of income gap\nafter consumption taxation. This paper analyzes the degree of regressivity\nwith bearing consumption tax burden and the method for mitigating\nregressivity of consumption tax.\nConsequently, it could not mitigate regressivity of consumption tax with\nnon-taxation system of consumption tax containing medical care and\neducation, and the value of Gini efficient with it is bigger than the case\nwithout it. Moreover, it can mitigate regressivity of consumption tax by the\nmethod to evenly balance the revenue of consumption tax of 10% and tax\nsystem with reducing tax rate for the food. Because the value of Gini\nefficient with it is smaller. Finally, the limited payment for the low-income\nperson is effective to mitigate regressivity of consumption tax through\ndecrease the value of Gini efficient.","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"桃山学院大学総合研究所"}]},"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":"田代, 昌孝"},{"creatorName":"タシロ, マサユキ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"1059","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"TASHIRO, Masayuki","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"168","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":"2017-02-02"}],"displaytype":"detail","filename":"33_田代.pdf","filesize":[{"value":"344.0 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"田代昌孝","url":"https://stars.repo.nii.ac.jp/record/799/files/33_田代.pdf"},"version_id":"c90ac945-fdfa-4e24-a323-2df9a4b5e0d5"}]},"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":"消費税の逆進性緩和策に関する分析 : ジニ係数の計測に基づいて","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"消費税の逆進性緩和策に関する分析 : ジニ係数の計測に基づいて"},{"subitem_title":"The Method for Mitigating Regressivity of Consumption Tax : Basing on the Estimation of Gini Coefficient","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"13","path":["833"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-02-02"},"publish_date":"2017-02-02","publish_status":"0","recid":"799","relation_version_is_last":true,"title":["消費税の逆進性緩和策に関する分析 : ジニ係数の計測に基づいて"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2023-05-15T15:09:10.669395+00:00"}