{"created":"2023-05-15T13:44:42.565573+00:00","id":3557,"links":{},"metadata":{"_buckets":{"deposit":"2585a176-15b9-4cfa-a1b7-d9debec80abd"},"_deposit":{"created_by":1,"id":"3557","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"3557"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00003557","sets":["243:244"]},"author_link":["24358"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-09-28","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"227","bibliographicPageStart":"203","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":"　本論では、まず、Abel（1985）の2期モデルをもとに、利他的遺産動機を考慮し消費税、贈与・遺産税を導入したモデルを作成し、1期の消費、2期の消費および贈与・遺産への最適配分を議論した上で、相対的危険回避度、消費税および贈与・遺産税がそれらに与える効果を分析する。社会保障の資金がその期の消費税によって賄われるとしたモデルにおいて、子世代の1期の人口を親世代と同じにした場合には消費税を上昇させると1期の消費が増加し、2期の消費は減少するが、少子高齢化が進むと逆に1期の消費が減少し、2期の消費は増加するという結果になった。1期の消費と2期の消費を合わせた総消費と贈与・遺産についてはどのケースでも減少する。贈与・遺産に対する税の効果は1期と2期の消費は増加し、贈与・遺産は減少するという結果になった。","subitem_description_type":"Abstract"}]},"item_10002_full_name_32":{"attribute_name":"著者別名(英)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"24358","nameIdentifierScheme":"WEKO"}],"names":[{"name":"MAEKAWA, Shun-ichi","nameLang":"en"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"中央大学経済研究所"}]},"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":"前川, 俊一"},{"creatorName":"マエカワ, シュンイチ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"24358","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":"2019-04-22"}],"displaytype":"detail","filename":"0285_9718~~43~203-215.pdf","filesize":[{"value":"4.6 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"本文を見る(PDFファイル)(1)","url":"https://chuo-u.repo.nii.ac.jp/record/3557/files/0285_9718~~43~203-215.pdf"},"version_id":"62f76f7f-e8d6-4424-add0-89a947f97324"},{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2019-04-22"}],"displaytype":"detail","filename":"0285_9718~~43~216-227.pdf","filesize":[{"value":"4.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"本文を見る(PDFファイル)(2)","url":"https://chuo-u.repo.nii.ac.jp/record/3557/files/0285_9718~~43~216-227.pdf"},"version_id":"1cff2112-a058-4ea2-bad3-ea9b5c13cb6b"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"利他的遺産動機","subitem_subject_scheme":"Other"},{"subitem_subject":"偶発的遺産動機","subitem_subject_scheme":"Other"},{"subitem_subject":"２期モデル","subitem_subject_scheme":"Other"},{"subitem_subject":"相対的危険回避度","subitem_subject_scheme":"Other"},{"subitem_subject":"消費税","subitem_subject_scheme":"Other"},{"subitem_subject":"遺産課税","subitem_subject_scheme":"Other"},{"subitem_subject":"社会保障","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":"消費税、遺産課税などの要因の消費および遺産に対する効果","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"消費税、遺産課税などの要因の消費および遺産に対する効果"}]},"item_type_id":"10002","owner":"1","path":["244"],"pubdate":{"attribute_name":"公開日","attribute_value":"2012-12-03"},"publish_date":"2012-12-03","publish_status":"0","recid":"3557","relation_version_is_last":true,"title":["消費税、遺産課税などの要因の消費および遺産に対する効果"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T18:49:12.335943+00:00"}