{"created":"2023-11-13T01:53:50.928548+00:00","id":2000423,"links":{},"metadata":{"_buckets":{"deposit":"9a839451-019f-4760-897e-24b6e4e883c5"},"_deposit":{"created_by":8,"id":"2000423","owners":[8],"pid":{"revision_id":0,"type":"depid","value":"2000423"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:02000423","sets":["243:1699838784614"]},"author_link":[],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-10-10","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"55","bibliographicPageEnd":"466","bibliographicPageStart":"437","bibliographic_titles":[{"bibliographic_title":"経済研究所年報","bibliographic_titleLang":"ja"}]}]},"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":"　イタリア財政思想史上、F.フェッラーラ(1810-1900)は、歴史上租税徴収の型が独裁的国家型から民主的共同体国家型に移行すると指摘した。その後の歴史発展過程で、租税は、L.エイナウディの言うように、課税の犠牲でしかない「霰(あられ)税」から社会への租税支出効果を目的とする「経済的租税」に転化した。ところが、租税徴収が国家の支配階級によって行われる限り、租税徴収の支出効果は必ずしも被支配階級の要求を満たす公共利益に一致しない。\n　アミルカーレ・プヴィアーニ(1854-1907) は、支配階級による課税の犠牲と支出効果間のギャプを埋める詐術を『財政錯覚論』(初版1903)で摘出した。彼は独裁的国家の「財政錯覚」現象を分析し、それが民主的共同体国家でも生じることを示唆する。この「プヴィアーニ・モデル」は、その後、ブキャナンにより、イタリア以外の財政思想研究でも注目された。本稿は、この「プヴィアーニ・モデル」の意義を財政学史上で検証しようとするものである。\n　本稿の構成は、第1章「序文」、第2章「プヴィアーニ「財政錯覚論」の基本構造」、第3章「ファジアーニの財政思想と錯覚論の継承」、第４章「コシィアーニの政治的強制の原理と公共選択」、第５章「おわりに」からなる。\n","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"経済研究所","subitem_publisher_language":"ja"}]},"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。","subitem_rights_language":"ja"}]},"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","creatorNameLang":"ja"},{"creatorName":"クロス,ジュンイチロウ"},{"creatorName":"KUROSU,Junichiro "}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","filename":"0285-9718_55_437_466.pdf","mimetype":"application/pdf","url":{"url":"https://chuo-u.repo.nii.ac.jp/record/2000423/files/0285-9718_55_437_466.pdf"},"version_id":"72772222-d20c-4964-9740-ee5943f8da78"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"霰税","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"経済的租税","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"楽観的錯覚","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"悲観的錯覚","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"契約的秩序","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"強制的秩序","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"政治的強制","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"残基","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":"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展開 : Amilcare Puvianiの「財政錯覚論」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展開 : Amilcare Puvianiの「財政錯覚論」をめぐって","subitem_title_language":"ja"},{"subitem_title":"Evolution of Italian Financial Thought : Puviani, Fasiani, Cosciani","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"8","path":["1699838784614"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-11-13"},"publish_date":"2023-11-13","publish_status":"0","recid":"2000423","relation_version_is_last":true,"title":["イタリア財政思想の展開 : Amilcare Puvianiの「財政錯覚論」をめぐって"],"weko_creator_id":"8","weko_shared_id":-1},"updated":"2023-11-13T01:53:55.905776+00:00"}