{"created":"2023-05-15T13:44:42.398637+00:00","id":3553,"links":{},"metadata":{"_buckets":{"deposit":"4005545a-0835-4003-89ce-af2b00f71392"},"_deposit":{"created_by":1,"id":"3553","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"3553"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00003553","sets":["243:244"]},"author_link":["24352","24351"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-09-28","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"122","bibliographicPageStart":"83","bibliographicVolumeNumber":"43","bibliographic_titles":[{"bibliographic_title":"中央大学経済研究所年報"}]}]},"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":"　本論文の目的は、カナダにおけるGST導入の背景・争点・特徴と導入後のGST負担構造を分析することである。連邦は、既存の連邦製造業者売上税（MST）をGSTに改め、州小売売上税（RST）に上乗せされる形でGSTを1991年に創設した。\n　また新税の導入となれば個々人の租税負担も大きな争点となる。とりわけGSTは、逆進性の見られる間接税であり、カナダではどのような手法を採り逆進性の緩和を行っているのかを検討した。その結果本論文で明らかにされたことは、欧州諸国と同様に食料品等の生活必需品に、①ゼロ税率を設けている点であるが、カナダ的特徴としては、所得税制を通じて、②GST税額控除を行っている点である。欧州諸国の普遍主義的給付だけでなく、GSTの還付を通じて租税による所得再分配を行うカナダ福祉国家財政の再編の特徴は、本論文の分析によってより明確になったと言える。","subitem_description_type":"Abstract"}]},"item_10002_full_name_32":{"attribute_name":"著者別名(英)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"24352","nameIdentifierScheme":"WEKO"}],"names":[{"name":"HIROSE, 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