{"created":"2025-02-14T01:38:01.409177+00:00","id":2000183,"links":{},"metadata":{"_buckets":{"deposit":"e1096882-2065-4389-85b3-304ac95aaacb"},"_deposit":{"created_by":21,"id":"2000183","owner":"21","owners":[21],"pid":{"revision_id":0,"type":"depid","value":"2000183"},"status":"published"},"_oai":{"id":"oai:agi.repo.nii.ac.jp:02000183","sets":["2","2:1739497284519"]},"author_link":["441"],"control_number":"2000183","item_2_biblio_info_7":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2025-01-31","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"30","bibliographicPageStart":"1","bibliographicVolumeNumber":"2025-01"}]},"item_2_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿は、いくつかの単純化仮定の下で、所得税 （住民税を含む） の税収への効果を概算す\nるための方法を提示するものである。ここに提示する方法は、単純化仮定を他の仮定に置き\n換えても適用でき、税収の概算額を簡便に知る上で有用である。\n具体的には、給与所得者の給与収入階層ごとの税収を概算する方法を特定の限界税率の\n課税所得の層に関して例示する。また、単純化のために、納税者は単身で所得は給与のみで\nある場合を考える。この方法は、税率を変更した場合の税収を算出するのにも適用できるか\nら、所得税改革の効果の評価に役立つ。\n本稿の税収概算方法を税制改革の効果分析に応用する例として、基礎控除の引き上げに\nよって、限界税率が 15％の納税者のみの税負担を減らす税制改革案の下での税収変化を示\nす。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_2_subject_24":{"attribute_name":"item_2_subject_24","attribute_value_mlt":[{"subitem_subject":"JEL classification: H24, I32, H55","subitem_subject_language":"ja","subitem_subject_scheme":"Other"}]},"item_2_version_type_20":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_be7fb7dd8ff6fe43","subitem_version_type":"NA"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNameIdentifiers":[{"affiliationNameIdentifierScheme":"ISNI","affiliationNameIdentifierURI":"http://www.isni.org/isni/"}],"affiliationNames":[{"affiliationName":"株式会社政策工房","affiliationNameLang":"ja"},{"affiliationName":"Public Policy Planning & Consulting, Co.","affiliationNameLang":"en"}]}],"creatorNames":[{"creatorName":"原, 英史","creatorNameLang":"ja"},{"creatorName":"HARA, Eiji","creatorNameLang":"en"}],"familyNames":[{"familyName":"原","familyNameLang":"ja"},{"familyName":"HARA","familyNameLang":"en"}],"givenNames":[{"givenName":"英史","givenNameLang":"ja"},{"givenName":"Eiji","givenNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"441","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2025-02-14"}],"filename":"WP2025-01.pdf","filesize":[{"value":"979 KB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"url":"https://agi.repo.nii.ac.jp/record/2000183/files/WP2025-01.pdf"},"version_id":"176a3116-0665-4739-b989-161e3c115300"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"所得税","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"限界税率","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"税収概算","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"基礎控除","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"給与所得控除","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"社会保険控除","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"所得税改革","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":"item_resource_type","attribute_value_mlt":[{"resourcetype":"working paper","resourceuri":"http://purl.org/coar/resource_type/c_8042"}]},"item_title":"給与収入階層ごとの税収概算の方法","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"給与収入階層ごとの税収概算の方法","subitem_title_language":"ja"},{"subitem_title":"Method for Approximating Tax Revenue by Income Bracket","subitem_title_language":"en"}]},"item_type_id":"2","owner":"21","path":["2","1739497284519"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2025-02-14"},"publish_date":"2025-02-14","publish_status":"0","recid":"2000183","relation_version_is_last":true,"title":["給与収入階層ごとの税収概算の方法"],"weko_creator_id":"21","weko_shared_id":-1},"updated":"2025-03-07T08:49:03.261513+00:00"}