{"created":"2023-06-19T07:56:51.332667+00:00","id":427,"links":{},"metadata":{"_buckets":{"deposit":"3769f4a4-448a-4d5e-993c-52a44cbc2a5f"},"_deposit":{"created_by":14,"id":"427","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"427"},"status":"published"},"_oai":{"id":"oai:kitakyu.repo.nii.ac.jp:00000427","sets":["12:2:132"]},"author_link":["490"],"control_number":"427","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1・2・3・4","bibliographicPageEnd":"154","bibliographicPageStart":"145","bibliographicVolumeNumber":"50","bibliographic_titles":[{"bibliographic_title":"北九州市立大学商経論集"},{"bibliographic_title":"The Review of business and economics","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"Lambrecht et al.(2006)で提示されている家族内の利他性が存在する世代重複モデルにおいて、年金目的消費税を含んだ公的年金制度が家系内での所得移転(遺産)を通じて経済全体の資本蓄積にどのような影響を及ぼすかについて分析を行った。その結果、以下の帰結を得た。(i)公的年金保険料を賃金所得から徴収する場合にはリカードの等価定理が成立するが、公的年金保険料を消費税でまかなう場合にはリカードの等価定理が成立しない。(ii)年金目的消費税の増税は長期的な経済成長率を引き上げる効果がある。今後は、さらに教育投資を通じた人的資本への投資を考慮した分析に発展することを目標とする。","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"北九州市立大学経済学会"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11572872","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13472623","subitem_source_identifier_type":"PISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"前林, 紀孝","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"490","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":"2015-04-10"}],"displaytype":"detail","filename":"（SR00501234MN)前林紀孝P.145～P.154.pdf","filesize":[{"value":"2.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"（SR00501234MN)前林紀孝","url":"https://kitakyu.repo.nii.ac.jp/record/427/files/（SR00501234MN)前林紀孝P.145～P.154.pdf"},"version_id":"d1dce0ca-8275-4cb6-b716-2fd84baaad9e"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"年金目的消費税","subitem_subject_scheme":"Other"},{"subitem_subject":"公的年金","subitem_subject_scheme":"Other"},{"subitem_subject":"資本蓄積","subitem_subject_scheme":"Other"},{"subitem_subject":"利他性","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":"家庭内の利他性モデルにおける年金目的消費税の導入と資本蓄積への影響に関する一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"家庭内の利他性モデルにおける年金目的消費税の導入と資本蓄積への影響に関する一考察","subitem_title_language":"ja"},{"subitem_title":"Capital accumulation and a public pension scheme financed by consumption taxes in an OLG model with family altruism.","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"14","path":["132"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2015-04-10"},"publish_date":"2015-04-10","publish_status":"0","recid":"427","relation_version_is_last":true,"title":["家庭内の利他性モデルにおける年金目的消費税の導入と資本蓄積への影響に関する一考察"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2024-04-11T11:27:52.503772+00:00"}