{"created":"2023-07-25T09:58:33.851997+00:00","id":1101,"links":{},"metadata":{"_buckets":{"deposit":"7663464b-ba08-49ad-862b-ca78d1a951be"},"_deposit":{"created_by":4,"id":"1101","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"1101"},"status":"published"},"_oai":{"id":"oai:nfu.repo.nii.ac.jp:00001101","sets":["2:72"]},"author_link":["2269","2271"],"item_1_alternative_title_5":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_alternative_title":"ショトクゼイ　ノ　ショトク　カイソウベツ　ニ　ミタ　イロージョン　ノ　ケイソク"}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-09-30","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"61","bibliographicPageStart":"45","bibliographicVolumeNumber":"45","bibliographic_titles":[{"bibliographic_title":"日本福祉大学経済論集"}]}]},"item_1_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"鈴木, 健司"},{"creatorName":"スズキ, ケンジ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"2269","nameIdentifierScheme":"WEKO"}]}]},"item_1_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Suzuki, Kenji","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"2271","nameIdentifierScheme":"WEKO"}]}]},"item_1_description_11":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"本稿では， 所得税の税収調達能力からイロージョンを計測した． イロージョンは， ①課税ベースから漏れるものと， ②課税ベースから税額を算定する段階で発生するもの 2 つのカテゴリーが考えられる． イロージョンとは， 徴税されるべき税収が実際には徴収されない現象のことであり， 近年の所得税収入の減少にともない税収調達能力を弱めてしまう要因になっていることから関心が高い． 本稿では， 2010 （平成 22） 年度のデータを用いて， イロージョンを計測した． 計測結果から分離課税によるイロージョンは 3 兆 868 億円分にも達し， かつ所得税の累進性を損ねていることが明らかになった．","subitem_description_type":"Other"}]},"item_1_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN10367370","subitem_source_identifier_type":"NCID"}]},"item_1_text_2":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"論文"}]},"item_1_text_3":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Article"}]},"item_1_text_9":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"日本福祉大学経済学部"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2012-09-30"}],"displaytype":"detail","filename":"keizai45-07suzuki.pdf","filesize":[{"value":"287.5 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"keizai45-07suzuki","url":"https://nfu.repo.nii.ac.jp/record/1101/files/keizai45-07suzuki.pdf"},"version_id":"1d5789f8-3ddb-49f3-be93-4bf6339e664a"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"所得税，イロージョン，税収調達能力，累進性","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":"所得税の所得階層別にみたイロージョンの計測","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"所得税の所得階層別にみたイロージョンの計測"},{"subitem_title":"Measurement of Income Tax Erosion for Each Income Bracket","subitem_title_language":"en"}]},"item_type_id":"1","owner":"4","path":["72"],"pubdate":{"attribute_name":"公開日","attribute_value":"2012-09-30"},"publish_date":"2012-09-30","publish_status":"0","recid":"1101","relation_version_is_last":true,"title":["所得税の所得階層別にみたイロージョンの計測"],"weko_creator_id":"4","weko_shared_id":4},"updated":"2023-07-25T10:50:57.470496+00:00"}