{"created":"2023-06-19T10:10:12.047377+00:00","id":220,"links":{},"metadata":{"_buckets":{"deposit":"0ad4c2c4-3add-431b-841b-031cfdbb6e3c"},"_deposit":{"created_by":18,"id":"220","owners":[18],"pid":{"revision_id":0,"type":"depid","value":"220"},"status":"published"},"_oai":{"id":"oai:nuk.repo.nii.ac.jp:00000220","sets":["32:36"]},"author_link":["2630","2634","2632","2629","2631","2633"],"item_10001_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-10-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageStart":"No.5","bibliographicVolumeNumber":"2","bibliographic_titles":[{"bibliographic_title":"九州地区国立大学教育系・文系研究論文集"},{"bibliographic_title":"The Joint Journal of the National Universities in Kyushu. Education and Humanities","bibliographic_titleLang":"en"}]}]},"item_10001_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10001_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿では、住民の地域間移動を考慮して、租税輸出について分析しているKrelove(1992)を参考にして、2地域モデルで地方公共財供給にスピルオーバー効果が伴い、各地域住民の自地域企業と他地域企業の株式保有の割合が異なる状況を想定して、法人税率の決定に関する国と地方の政策の比較分析を行っている。主な結果は次のようになる。各地域における租税輸出効果が小さい場合には、スピルオーバー効果が大きくなると集権下での政策決定が社会的に望ましくなることを示している。しかしながら、一方の地域における租税輸出効果がある程度はたらく場合には、スピルオーバー効果が大きくなると分権下での政策決定が社会的に望ましくなることを示している。","subitem_description_type":"Abstract"}]},"item_10001_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"本論文は「九州地区国立大学教育系・文系研究論文集」Vol.2, No.1(2014/10）に査読を経て受理された。","subitem_description_type":"Other"}]},"item_10001_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"2631","nameIdentifierScheme":"WEKO"}],"names":[{"name":"オオノ, タダヒサ"}]},{"nameIdentifiers":[{"nameIdentifier":"2632","nameIdentifierScheme":"WEKO"}],"names":[{"name":"カワサキ アキオ"}]},{"nameIdentifiers":[{"nameIdentifier":"2633","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Ohno, Tadahisa"}]},{"nameIdentifiers":[{"nameIdentifier":"2634","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Kawasaki, Akio"}]}]},"item_10001_identifier_24":{"attribute_name":"URI","attribute_value_mlt":[{"subitem_identifier_type":"HDL","subitem_identifier_uri":"http://hdl.handle.net/2298/40485 | http://hdl.handle.net/2298/40485"}]},"item_10001_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"九州地区国立大学間の連携事業に係る企画委員会リポジトリ部会"}]},"item_10001_relation_16":{"attribute_name":"情報源","attribute_value_mlt":[{"subitem_relation_name":[{"subitem_relation_name_text":"熊本大学　個人投稿枠"}]}]},"item_10001_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1882-8728","subitem_source_identifier_type":"ISSN"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"metadata only access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_14cb"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"大野, 正久"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"川崎, 晃央"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"url":{"url":"http://reposit.lib.kumamoto-u.ac.jp/bitstream/2298/40485/1/Ohno_2-1 2014.pdf | http://reposit.lib.kumamoto-u.ac.jp/bitstream/2298/40485/1/Ohno_2-1 2014.pdf"}}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"分権","subitem_subject_scheme":"Other"},{"subitem_subject":"法人税","subitem_subject_scheme":"Other"},{"subitem_subject":"租税輸出効果","subitem_subject_scheme":"Other"},{"subitem_subject":"スピルオーバー効果","subitem_subject_scheme":"Other"},{"subitem_subject":"Decentralization","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Corporate tax","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Tax export effect","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Spillover effect","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"eng"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"journal article","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"Centralised versus Decentralised Decision Making with Regard to the Corporate Tax Rate","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{},{"subitem_title_language":"en"}]},"item_type_id":"10001","owner":"18","path":["36"],"pubdate":{"attribute_name":"公開日","attribute_value":"2014-10-10"},"publish_date":"2014-10-10","publish_status":"0","recid":"220","relation_version_is_last":true,"title":["Centralised versus Decentralised Decision Making with Regard to the Corporate Tax Rate"],"weko_creator_id":"18","weko_shared_id":18},"updated":"2023-06-19T10:15:49.726421+00:00"}