{"created":"2023-05-15T13:51:57.032423+00:00","id":13577,"links":{},"metadata":{"_buckets":{"deposit":"21cacd7e-3a03-471e-8407-c36113cfdd11"},"_deposit":{"created_by":1,"id":"13577","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"13577"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00013577","sets":["243:894"]},"author_link":["50908","50909"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-10-05","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"53","bibliographicPageEnd":"547","bibliographicPageStart":"509","bibliographic_titles":[{"bibliographic_title":"経済研究所年報"}]}]},"item_10002_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿は，J. M. ブキャナンには高く評価されながら，言語上の障害で英語圏（従って，日本）の財政学者には必ずしも十分に知られなかったイタリア財政学の業績を近現代の代表的なイタリア人財政学者，フェッラーラ，デ・ヴィーティ，エイナウディの基本文献を通じて，彼らがイタリア財政学史上どのように位置づけられ，その後のイタリア財政学にどのように影響を与えていくのかを展望しようとするものである。本稿の構成は，第1 章序文，第2 章 F. フェッラーラの「租税の特殊研究」，第3 章 デ・ヴィーティの「国家類型と租税研究」，第4 章L. エイナウディの「経済的租税と公共価格」，第5 章 展望 からなる。特に，フェッラーラについては，「哲学的概念」，「歴史的概念」，デ・ヴィーティについては「独裁国家」，「国民国家」，エイナウディについては「霰型税」，「取り立て税」，「経済的租税」が中心的主題として順次検討され，最後に，プヴィアーニの「財政錯覚」論が展望される。","subitem_description_type":"Abstract"}]},"item_10002_full_name_32":{"attribute_name":"著者別名(英)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"50909","nameIdentifierScheme":"WEKO"}],"names":[{"name":"KUROSU, Junichiro","nameLang":"en"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"経済研究所"}]},"item_10002_rights_15":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"この資料の著作権は、資料の著作者または学校法人中央大学に帰属します。著作権法が定める私的利用・引用を超える使用を希望される場合には、掲載誌発行部局へお問い合わせください。"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0285-9718","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":"黒須, 純一郎"},{"creatorName":"クロス, ジュンイチロウ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"50908","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":"2021-12-07"}],"displaytype":"detail","filename":"0285-9718_53_1_21.pdf","filesize":[{"value":"1.8 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"本文を見る","url":"https://chuo-u.repo.nii.ac.jp/record/13577/files/0285-9718_53_1_21.pdf"},"version_id":"9e52a9a5-63b1-4578-85d0-a073587235d9"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"フェッラーラ","subitem_subject_scheme":"Other"},{"subitem_subject":"哲学的概念","subitem_subject_scheme":"Other"},{"subitem_subject":"歴史的概念","subitem_subject_scheme":"Other"},{"subitem_subject":"デ・ヴィーティ","subitem_subject_scheme":"Other"},{"subitem_subject":"独裁国家","subitem_subject_scheme":"Other"},{"subitem_subject":"国民国家","subitem_subject_scheme":"Other"},{"subitem_subject":"エイナウディ","subitem_subject_scheme":"Other"},{"subitem_subject":"霰型税","subitem_subject_scheme":"Other"},{"subitem_subject":"取り立て税","subitem_subject_scheme":"Other"},{"subitem_subject":"経済的租税","subitem_subject_scheme":"Other"},{"subitem_subject":"財政錯覚","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":"イタリア財政思想の系譜  :  租税研究をめぐって","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"イタリア財政思想の系譜  :  租税研究をめぐって"},{"subitem_title":"Genealogy of Italian Financial Thought Ferrara, De Viti, Einaudi","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["894"],"pubdate":{"attribute_name":"公開日","attribute_value":"2021-12-07"},"publish_date":"2021-12-07","publish_status":"0","recid":"13577","relation_version_is_last":true,"title":["イタリア財政思想の系譜  :  租税研究をめぐって"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T16:46:44.417316+00:00"}