{"created":"2023-05-15T14:46:15.391013+00:00","id":3849,"links":{},"metadata":{"_buckets":{"deposit":"625b7006-64b7-49e0-b4a5-96a9e5808a1e"},"_deposit":{"created_by":12,"id":"3849","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"3849"},"status":"published"},"_oai":{"id":"oai:meigaku.repo.nii.ac.jp:00003849","sets":["132:133:595"]},"author_link":["8411","8412"],"control_number":"3849","item_2_alternative_title_19":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Analysis of Tax Structure of Newly Emerging High Income and Upper Middle-Income Countries"}]},"item_2_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022-10-31","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"17","bibliographicPageStart":"1","bibliographicVolumeNumber":"61","bibliographic_titles":[{"bibliographic_title":"明治学院大学国際学研究 = Meiji Gakuin review International & regional studies"}]}]},"item_2_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"中所得国から高所得国への移行については，「中所得国の罠」論で盛んに研究がなされているが，中所得国の税･財政についての分析は，まだ十分になされていない。高所得国の歴史的経験にもとづくと，上位中所得国段階においては，所得税・社会保険料収入が伸び，総税収の規模が拡大しており，それをもとに，政府が，インフラ整備や教育など，生産の社会化に対応する投資を行ってきた。対照的に，新興高所得国・上位中所得国は，1980 年代以降の効率性重視の税制改革に加え，徴税能力の不足や統計制度の不備などにより，所得税よりも付加価値税を基幹税とする税制を構築しており，所得税のもつ財源調達機能が発揮されないままとなっている。結果として，政府によるICT インフラや研究開発への投資が進まず，これらの国の国際競争力は高所得国に水をあけられ，今後の成長に課題を抱えるとともに，税・財政を通じた所得の再分配が十分に機能しないままになっている。","subitem_description_type":"Abstract"}]},"item_2_description_40":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_type":"Other"}]},"item_2_description_5":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"【論文／Article】","subitem_description_type":"Other"}]},"item_2_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"8412","nameIdentifierScheme":"WEKO"}],"names":[{"name":"RAI, Shunsuke"}]}]},"item_2_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.24620/00004413","subitem_identifier_reg_type":"JaLC"}]},"item_2_publisher_33":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"明治学院大学国際学部"}]},"item_2_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA12017709","subitem_source_identifier_type":"NCID"}]},"item_2_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0918-984X","subitem_source_identifier_type":"ISSN"}]},"item_2_version_type_16":{"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":"賴, 俊輔"}],"nameIdentifiers":[{"nameIdentifier":"8411","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":"2022-11-07"}],"displaytype":"detail","filename":"kokusai_61_1-17.pdf","filesize":[{"value":"2.1 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"kokusai_61_1-17.pdf","url":"https://meigaku.repo.nii.ac.jp/record/3849/files/kokusai_61_1-17.pdf"},"version_id":"fb437629-794f-4c6d-8fd3-a68a3644b2a4"}]},"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":"新興高所得国・上位中所得国の税収構造の分析","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"新興高所得国・上位中所得国の税収構造の分析","subitem_title_language":"ja"}]},"item_type_id":"2","owner":"12","path":["595"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2022-11-07"},"publish_date":"2022-11-07","publish_status":"0","recid":"3849","relation_version_is_last":true,"title":["新興高所得国・上位中所得国の税収構造の分析"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2025-05-26T03:48:02.189985+00:00"}