{"created":"2023-05-15T09:55:17.352204+00:00","id":1017,"links":{},"metadata":{"_buckets":{"deposit":"ac6c4850-7971-4d05-94a5-bbf762d1dba3"},"_deposit":{"created_by":16,"id":"1017","owners":[16],"pid":{"revision_id":0,"type":"depid","value":"1017"},"status":"published"},"_oai":{"id":"oai:lib.cku.repo.nii.ac.jp:00001017","sets":["1:177:148"]},"author_link":[],"item_2_biblio_info_12":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2013-07-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"48","bibliographicPageEnd":"21","bibliographicPageStart":"1","bibliographic_titles":[{"bibliographic_title":"千葉経済論叢","bibliographic_titleLang":"ja"},{"bibliographic_title":"Chiba keizai ronso","bibliographic_titleLang":"en"}]}]},"item_2_description_10":{"attribute_name":"item_2_description_10","attribute_value_mlt":[{"subitem_description":"日本の財政再建に向けた第一歩として2014年4月から消費税率が8%に、2015年10月から10%になることが決定している。消費増税においては消費税収の安定度、消費課税の国際的水準という点から、その正当性が主張されている。しかしながら、消費税収の所得税収に対する相対的安定度、消費課税の国際的水準という点を詳細に検討してみると、それらが消費税増税の正当な根拠とはなり得ないことが明らかとなる。消費税収は所得税収よりも相対的に安定しているといわれているが、所得税収の大きな部分を占める給与収入に基づく税収に関していえば、消費税収よりもよほど安定している。結果的に所得税収が消費税収よりも不安定になっているのは、給与収入を給与所得に変換する際の手続き(各種控除)の影響であり、それは政府によってコントロール可能な要因である。また、消費課税の国際的水準について、税率という面でみれば確かに日本の消費課税の水準は低いといえるが、税額という面でみれば日本の消費課税の水準はそれほど低くない。むしろ、国際的水準でみれば所得課税の水準が低いのである。すなわち、日本においては消費税を増税すべきではなく、所得税を増税すべきである。本稿は、納税主体の大部分を占める個人を対象として、その経済的価値の流れという視点から課税関係を整理し、上記のような結論に至っている。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_2_source_id_1":{"attribute_name":"item_2_source_id_1","attribute_value_mlt":[{"subitem_source_identifier":"AA12625180","subitem_source_identifier_type":"NCID"}]},"item_2_source_id_20":{"attribute_name":"item_2_source_id_20","attribute_value_mlt":[{"subitem_source_identifier":"21876320","subitem_source_identifier_type":"EISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNames":[{"affiliationName":"千葉経済大学","affiliationNameLang":"ja"}]}],"creatorNames":[{"creatorName":"小野, 正芳","creatorNameLang":"ja"},{"creatorName":"オノ, マサヨシ","creatorNameLang":"ja-Kana"},{"creatorName":"Ono, Masayoshi","creatorNameLang":"en"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-12-15"}],"displaytype":"detail","filename":"KJ00008682040.pdf","filesize":[{"value":"838.0 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00008682040.pdf","url":"https://lib.cku.repo.nii.ac.jp/record/1017/files/KJ00008682040.pdf"},"version_id":"795cc640-c2d6-48ef-80ed-738699c3f548"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"消費課税","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"所得課税","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"安定度","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"国際的水準","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"応能税","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"応益税","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"税率","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"税額","subitem_subject_language":"ja","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"item_resource_type","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"課税手法の論理と最適課税","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"課税手法の論理と最適課税","subitem_title_language":"ja"},{"subitem_title":"The Theory and Optimization of Taxation","subitem_title_language":"en"}]},"item_type_id":"2","owner":"16","path":["148"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2016-12-15"},"publish_date":"2016-12-15","publish_status":"0","recid":"1017","relation_version_is_last":true,"title":["課税手法の論理と最適課税"],"weko_creator_id":"16","weko_shared_id":-1},"updated":"2024-10-28T07:07:26.622390+00:00"}