{"created":"2023-07-27T07:48:09.663200+00:00","id":22828,"links":{},"metadata":{"_buckets":{"deposit":"ba907746-7893-4faf-ba84-68f725b869cb"},"_deposit":{"created_by":21,"id":"22828","owners":[21],"pid":{"revision_id":0,"type":"depid","value":"22828"},"status":"published"},"_oai":{"id":"oai:doshisha.repo.nii.ac.jp:00022828","sets":["4251:6216:6217:6296:6304","8:1944:2023:2031"]},"author_link":["9493","2223"],"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":"DA03409702","nameIdentifierScheme":"AID","nameIdentifierURI":"https://ci.nii.ac.jp/author/DA03409702"}],"rightHolderNames":[{"rightHolderLanguage":"ja","rightHolderName":"同志社大學經濟學會"},{"rightHolderLanguage":"en","rightHolderName":"The Doshisha Economic Association"}]}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2011-07-20","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"63","bibliographicPageStart":"29","bibliographicVolumeNumber":"63","bibliographic_titles":[{"bibliographic_title":"經濟學論叢","bibliographic_titleLang":"ja"},{"bibliographic_title":"Keizaigaku-Ronso (The Doshisha University economic review)","bibliographic_titleLang":"en"}]}]},"item_1_description_12":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"地方自治体では、地方税の滞納が重要な問題になっている。滞納をなくすため、滞納の費用を引き上げたり、納税の費用を低下させたりするなどのさまざまな試みがなされている。納税者の合理的な行動を前提とした場合、滞納をなくすための試みは脱税を助長させることが考えられる。本稿では、滞納と脱税を考慮した場合、地方自治体による滞納対策が滞納に有効であるのかどうかを理論的に検討する。その結果、滞納と脱税は密接な関係があることが明らかになった。コンビニでの納税や共同徴収機構の創設などの滞納対策は、脱税を考慮せずに行われている。理論的分析の結果を考慮すると、今後は国と地方が連携しながら、滞納と脱税の両方を考慮した総合的な対策を検討する必要がある。","subitem_description_language":"ja","subitem_description_type":"Abstract"},{"subitem_description":"An important problem faced by local governments is arrears of local tax. Various efforts are made in order to reduce arrears, such as pulling up the expense of arrears or reducing the expense of tax payment. If we assume taxpayers are rational actors, we can consider that such efforts promote tax evasion. This paper examines theoretically whether the measures to reduce arrears that are adopted by the local government are effective when both tax arrears and tax evasion are taken into consideration. The results reveal that tax arrears and tax evasion are closely related. Measures such as allowing tax payment at convenience stores and establishing a joint collection mechanism are implemented without considering tax evasion. Our findings recommend that national government and local governments cooperate in consideration of both tax arrears and tax evasion.","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_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.14988/pa.2017.0000013625","subitem_identifier_reg_type":"JaLC"}]},"item_1_publisher_15":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"同志社大學經濟學會","subitem_publisher_language":"ja"}]},"item_1_publisher_16":{"attribute_name":"出版者（英）","attribute_value_mlt":[{"subitem_publisher":"The Doshisha Economic 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Contents"}],"subitem_relation_type":"isFormatOf","subitem_relation_type_id":{"subitem_relation_type_id_text":"https://doors.doshisha.ac.jp/opac/opac_link/bibid/SB00957563/?lang=0","subitem_relation_type_select":"URI"}}]},"item_1_select_10":{"attribute_name":"所属機関識別子種別","attribute_value_mlt":[{"subitem_select_item":"kakenhi"}]},"item_1_select_11":{"attribute_name":"所属機関識別子","attribute_value_mlt":[{"subitem_select_item":"34310"}]},"item_1_source_id_17":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"03873021","subitem_source_identifier_type":"PISSN"}]},"item_1_source_id_19":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00070477","subitem_source_identifier_type":"NCID"}]},"item_1_subject_27":{"attribute_name":"日本十進分類法","attribute_value_mlt":[{"subitem_subject":"349.5","subitem_subject_scheme":"NDC"}]},"item_1_text_8":{"attribute_name":"著者所属","attribute_value_mlt":[{"subitem_text_language":"ja","subitem_text_value":"伊多波, 良雄 / 同志社大学経済学部教授"},{"subitem_text_language":"ja","subitem_text_value":"壁谷, 順之 / 同志社大学ライフリスク研究センター嘱託研究員"}]},"item_1_text_9":{"attribute_name":"著者所属（英）","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Doshisha University"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"伊多波, 良雄","creatorNameLang":"ja"},{"creatorName":"イタバ, ヨシオ","creatorNameLang":"ja-Kana"},{"creatorName":"Itaba, Yoshio","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"9493","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"1000060151453","nameIdentifierScheme":"CiNii 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