{"created":"2023-07-27T07:47:17.685362+00:00","id":21866,"links":{},"metadata":{"_buckets":{"deposit":"3f78d2e9-2806-46a9-b7ce-65d35e1018aa"},"_deposit":{"created_by":21,"id":"21866","owners":[21],"pid":{"revision_id":0,"type":"depid","value":"21866"},"status":"published"},"_oai":{"id":"oai:doshisha.repo.nii.ac.jp:00021866","sets":["4251:7070:7071:7093:7109","8:2792:2814:2830"]},"author_link":["15268","18643"],"item_1693811493084":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_1694490770713":{"attribute_name":"権利者情報","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"DA15814934","nameIdentifierScheme":"AID"}],"rightHolderNames":[{"rightHolderLanguage":"ja","rightHolderName":"同志社大学政策学会"}]}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-09-15","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"70","bibliographicPageStart":"53","bibliographicVolumeNumber":"14","bibliographic_titles":[{"bibliographic_title":"同志社政策科学研究","bibliographic_titleLang":"ja"},{"bibliographic_title":"Doshisha University policy & management review","bibliographic_titleLang":"en"}]}]},"item_1_description_12":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿では、Zodrow and Mieszkowski(1986)およびWilson(1986)等で示された対称小地域における静学的租税競争モデルを、資本蓄積の存在を組み入れた対称大地域における動学的租税競争モデルに拡張し、租税競争の帰結と租税協調による経済厚生へのインパクトを分析した。Batina(2009)では、長期定常状態において、経済が動学的効率性を満たす場合、ナッシュ均衡から資本税率を引き上げることで両地域の厚生が改善されることが示されたが、生産要素として公的資本を組み入れた本稿のモデルでは、経済が動学的効率性を満たす場合でも、資本税率引き上げと引き下げの両方向に租税協調解がありうることが、理論分析から明らかになった。","subitem_description_language":"ja","subitem_description_type":"Abstract"},{"subitem_description":"We expand the static tax competition models in symmetric small regions, which were indicated by Zodrow and Mieszkowski (1986) and Wilson (1986), to a dynamic tax competition model in large regions, taking consideration of the regional asymmetry of productivity of public capital and the existence of capital accumulation. We then analyzed the consequence from tax competition and the impact to economic welfare by tax coordination.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_1_description_13":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"論説(Article)","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_1_description_25":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_1_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.14988/pa.2017.0000012888","subitem_identifier_reg_type":"JaLC"}]},"item_1_publisher_15":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"同志社大学政策学会","subitem_publisher_language":"ja"}]},"item_1_relation_24":{"attribute_name":"関連サイト","attribute_value_mlt":[{"subitem_relation_name":[{"subitem_relation_name_language":"ja","subitem_relation_name_text":"掲載刊行物所蔵情報へのリンク ／ Link to 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MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"019014010005.pdf","url":"https://doshisha.repo.nii.ac.jp/record/21866/files/019014010005.pdf"},"version_id":"6a0345a0-bfd8-4bca-ae54-dd03f6a09394"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"租税競争","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"公的資本","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"資本蓄積","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"公的生産要素","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"世代重複モデル","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"動学的効率","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"Tax Competition","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Public Capital","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Capital Accumulation","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Public Inputs","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Overlapping Generations Model","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Dynamic Efficiency","subitem_subject_language":"en","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 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