{"created":"2023-06-19T09:16:39.362880+00:00","id":942,"links":{},"metadata":{"_buckets":{"deposit":"d913512b-8d9c-4ebf-8642-4cd8ba457416"},"_deposit":{"created_by":12,"id":"942","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"942"},"status":"published"},"_oai":{"id":"oai:kaetsu.repo.nii.ac.jp:00000942","sets":["3:321:322"]},"author_link":["642","643","3727","3728","3726","644"],"item_10002_alternative_title_28":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_alternative_title":"ショウヒ コウドウ ノ カクサ ト ソゼイ セイド"}]},"item_10002_biblio_info_37":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2020-10-29","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"41","bibliographicPageStart":"25","bibliographicVolumeNumber":"63","bibliographic_titles":[{"bibliographic_title":"嘉悦大学研究論集"},{"bibliographic_title":"KAETSU UNIVERSITY RESEARCH REVIEW","bibliographic_titleLang":"en"}]}]},"item_10002_creator_29":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"菊谷, 正人"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"酒井, 翔子"}],"nameIdentifiers":[{}]}]},"item_10002_description_24":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_10002_description_34":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"　消費税には、その本質的欠陥として「逆進性」が内在する。「逆進性」は、所得が高いほど所得に占める租税負担割合が低くなり、所得が低いほど所得に占める租税負担割合が高くなる特性であるが、この逆進性を緩和する方策としては、担税力の高い高額所得者には高い税率、担税力の低い低額所得者には低い税率を適用する複数税率制度、低額所得者の生活必需品に対する非課税措置が諸外国で講じられていた。\n　令和元年10月に行われた消費税の増税では、逆進性の高い消費税の税率が10％に引き上げられたが、軽減税率8％は改正前の税率であり、改正後の標準税率10％をわずか2％下回る程度であり、到底「軽減税率」と呼べるものではない。ほとんどのOECD・EU諸国では複数税率が採用されているが、軽減税率は標準税率のおおよそ半分程度である。わが国では、消費税への依存度を高めた結果、所得再配分効果の低下はさらに進むに違いない。消費税の逆進性緩和策として、複数税率制度におけるゼロ税率の導入が考えられ、消費税還付制度の創設等も必要であろう。\n　本稿では、「租税」が経済的格差是正機能に効力を発揮できるという問題意識に基づいて、複数税率制度の改良、社会保険料の給付付き税額控除、金融取引に関する非課税項目の再考が検討・提案される。","subitem_description_type":"Other"}]},"item_10002_full_name_30":{"attribute_name":"著者名よみ","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"3727","nameIdentifierScheme":"WEKO"}],"names":[{"name":"キクヤ, マサト"}]},{"nameIdentifiers":[{"nameIdentifier":"643","nameIdentifierScheme":"WEKO"}],"names":[{"name":"サカイ, ショウコ"}]}]},"item_10002_source_id_36":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA1171228X","subitem_source_identifier_type":"NCID"}]},"item_10002_text_25":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"研究論文"}]},"item_10002_text_32":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"法政大学名誉教授、嘉悦大学経営経済研究所客員教授"},{"subitem_text_value":"嘉悦大学経営経済学部"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2021-01-15"}],"displaytype":"detail","filename":"消費行動の格差と租税制度.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"消費行動の格差と租税制度","url":"https://kaetsu.repo.nii.ac.jp/record/942/files/消費行動の格差と租税制度.pdf"},"version_id":"e2116701-290f-47aa-be11-29162651f130"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"消費税","subitem_subject_scheme":"Other"},{"subitem_subject":"付加価値税（VAT）","subitem_subject_scheme":"Other"},{"subitem_subject":"物品・サービス税（GST）","subitem_subject_scheme":"Other"},{"subitem_subject":"消費税の逆進性緩和策","subitem_subject_scheme":"Other"},{"subitem_subject":"複数税率制度","subitem_subject_scheme":"Other"},{"subitem_subject":"非課税取引","subitem_subject_scheme":"Other"},{"subitem_subject":"給付付き税額控除","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":"消費行動の格差と租税制度","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"消費行動の格差と租税制度"},{"subitem_title":"Disparity of Consumption Behavior and Tax Systems","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"12","path":["322"],"pubdate":{"attribute_name":"公開日","attribute_value":"2021-01-15"},"publish_date":"2021-01-15","publish_status":"0","recid":"942","relation_version_is_last":true,"title":["消費行動の格差と租税制度"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2023-06-19T09:20:22.541015+00:00"}