{"_buckets": {"deposit": "42b61970-d3b3-4df1-8071-872f73bbd5ae"}, "_deposit": {"id": "42673", "owners": [], "pid": {"revision_id": 0, "type": "depid", "value": "42673"}, "status": "published"}, "_oai": {"id": "oai:repository.dl.itc.u-tokyo.ac.jp:00042673"}, "item_8_biblio_info_7": {"attribute_name": "\u66f8\u8a8c\u60c5\u5831", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2015-01", "bibliographicIssueDateType": "Issued"}, "bibliographicVolumeNumber": "064", "bibliographic_titles": [{"bibliographic_title": "JSPS Grants-in-Aid for Scientific Research (S) Understanding Persistent Deflation in Japan Working Paper Series"}]}]}, "item_8_description_5": {"attribute_name": "\u6284\u9332", "attribute_value_mlt": [{"subitem_description": "When individuals\u0027labor and capital income are subject to uninsurable idiosyncratic risks, should capital and labor be taxed, and if so how? In a two period general equilibrium model with production, we derive a decomposition formula of the welfare effects of these taxes into insurance and distribution effects. This allows us to determine how the sign of the optimal taxes on capital and labor depend on the nature of the shocks, the degree of heterogeneity among consumers\u0027income as well as on the way in which the tax revenue is used to provide lump sum transfers to consumers. When shocks affect primarily labor income and heterogeneity is small, the optimal tax on capital is positive. However in other cases a negative tax on capital is welfare improving.", "subitem_description_type": "Abstract"}]}, "item_8_description_6": {"attribute_name": "\u5185\u5bb9\u8a18\u8ff0", "attribute_value_mlt": [{"subitem_description": "2012\uff5e2016\u5e74\u5ea6\u79d1\u5b66\u7814\u7a76\u8cbb\u88dc\u52a9\u91d1[\u57fa\u76e4\u7814\u7a76(S)]\u300c\u9577\u671f\u30c7\u30d5\u30ec\u306e\u89e3\u660e\u300d(\u7814\u7a76\u4ee3\u8868\u8005 \u6771\u4eac\u5927\u5b66\u7d4c\u6e08\u5b66\u7814\u7a76\u79d1\u30fb\u6e21\u8fba\u52aa, \u8ab2\u984c\u756a\u53f7\uff1a24223003)", "subitem_description_type": "Other"}]}, "item_8_publisher_20": {"attribute_name": "\u51fa\u7248\u8005", "attribute_value_mlt": [{"subitem_publisher": "UTokyo Price Project"}]}, "item_8_relation_25": {"attribute_name": "\u95a2\u4fc2URI", "attribute_value_mlt": [{"subitem_relation_type_id": {"subitem_relation_type_id_text": "http://www.price.e.u-tokyo.ac.jp/researchdata/", "subitem_relation_type_select": "URI"}}]}, "item_8_text_34": {"attribute_name": "\u8cc7\u6e90\u30bf\u30a4\u30d7", "attribute_value_mlt": [{"subitem_text_value": "Working Paper"}]}, "item_8_text_4": {"attribute_name": "\u8457\u8005\u6240\u5c5e", "attribute_value_mlt": [{"subitem_text_value": "European University Institute and Universit a Ca\u0027Foscari"}, {"subitem_text_value": "Kyoto University and Singapore Management University"}, {"subitem_text_value": "Kyoto University"}, {"subitem_text_value": "CIGS"}]}, "item_creator": {"attribute_name": "\u8457\u8005", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "Gottardi, Piero"}], "nameIdentifiers": [{"nameIdentifier": "98132", "nameIdentifierScheme": "WEKO"}]}, {"creatorNames": [{"creatorName": "Kajii, Atsushi"}], "nameIdentifiers": [{"nameIdentifier": "98133", "nameIdentifierScheme": "WEKO"}]}, {"creatorNames": [{"creatorName": "Nakajima, Tomoyuki"}], "nameIdentifiers": [{"nameIdentifier": "98134", "nameIdentifierScheme": "WEKO"}]}]}, "item_files": {"attribute_name": "\u30d5\u30a1\u30a4\u30eb\u60c5\u5831", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2017-06-16"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "wp064.pdf", "filesize": [{"value": "538.5 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 538500.0, "url": {"label": "wp064.pdf", "url": "https://repository.dl.itc.u-tokyo.ac.jp/record/42673/files/wp064.pdf"}, "version_id": "0920eb9c-deae-462c-a036-ffbe71c48bc1"}]}, "item_keyword": {"attribute_name": "\u30ad\u30fc\u30ef\u30fc\u30c9", "attribute_value_mlt": [{"subitem_subject": "JEL codes: D52, H21.", "subitem_subject_scheme": "Other"}, {"subitem_subject": "optimal linear taxes", "subitem_subject_scheme": "Other"}, {"subitem_subject": "incomplete markets", "subitem_subject_scheme": "Other"}, {"subitem_subject": "constrained efficiency", "subitem_subject_scheme": "Other"}]}, "item_language": {"attribute_name": "\u8a00\u8a9e", "attribute_value_mlt": [{"subitem_language": "eng"}]}, "item_resource_type": {"attribute_name": "\u8cc7\u6e90\u30bf\u30a4\u30d7", "attribute_value_mlt": [{"resourcetype": "technical report", "resourceuri": "http://purl.org/coar/resource_type/c_18gh"}]}, "item_title": "Constrained Inefficiency and Optimal Taxation with Uninsurable Risks", "item_titles": {"attribute_name": "\u30bf\u30a4\u30c8\u30eb", "attribute_value_mlt": [{"subitem_title": "Constrained Inefficiency and Optimal Taxation with Uninsurable Risks"}]}, "item_type_id": "8", "owner": "1", "path": ["9/7435/7439", "62/377/7438"], "permalink_uri": "http://hdl.handle.net/2261/56431", "pubdate": {"attribute_name": "\u516c\u958b\u65e5", "attribute_value": "2015-05-11"}, "publish_date": "2015-05-11", "publish_status": "0", "recid": "42673", "relation": {}, "relation_version_is_last": true, "title": ["Constrained Inefficiency and Optimal Taxation with Uninsurable Risks"], "weko_shared_id": null}