{"created":"2021-03-01T07:02:52.941551+00:00","id":42928,"links":{},"metadata":{"_buckets":{"deposit":"44e83e80-431d-4d7a-8357-3a9e24191736"},"_deposit":{"id":"42928","owners":[],"pid":{"revision_id":0,"type":"depid","value":"42928"},"status":"published"},"_oai":{"id":"oai:repository.dl.itc.u-tokyo.ac.jp:00042928","sets":["62:7433:7437","9:7435:7436"]},"item_8_alternative_title_1":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Intergovernmental Allocation of Value Added Tax in Japan : International comparison"}]},"item_8_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2001-05","bibliographicIssueDateType":"Issued"},"bibliographicVolumeNumber":"CJ-54","bibliographic_titles":[{"bibliographic_title":"Discussion paper series. CIRJE-J"}]}]},"item_8_description_13":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_8_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"There seems to be broad consensus in the literature that comprehensive VATs are most appropriately assigned to the central level of government. Japan's Local Consumption Tax is unique in the sense that it combines origin-based piggy backing on the national VAT with a clearing system that is intended to reflect the destination principle indirectly. This paper seeks to assess LCT in the light of general criteria; equity, efficiency and administrative simplicity. Studying international experiences and recent development of tax theory, this paper argues the case for destination principle as a principle of tax on interregional goods and service flow. Finally, we investigate the way in which discretion on tax rate setting can be allowed to Japan's local consumption tax.","subitem_description_type":"Abstract"}]},"item_8_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"『経済学論集』, 東京大学経済学会, 67(2), 2001, p. 2-35.","subitem_description_type":"Other"},{"subitem_description":"本文フィルはリンク先を参照のこと","subitem_description_type":"Other"}]},"item_8_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"98724","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Mochida, Nobuki"}]}]},"item_8_publisher_20":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"日本経済国際共同センター"}]},"item_8_relation_25":{"attribute_name":"関係URI","attribute_value_mlt":[{"subitem_relation_type_id":{"subitem_relation_type_id_text":"http://www.cirje.e.u-tokyo.ac.jp/research/dp/2001/2001cj54.pdf","subitem_relation_type_select":"URI"}}]},"item_8_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11451834","subitem_source_identifier_type":"NCID"}]},"item_8_subject_15":{"attribute_name":"日本十進分類法","attribute_value_mlt":[{"subitem_subject":"330","subitem_subject_scheme":"NDC"}]},"item_8_text_21":{"attribute_name":"出版者別名","attribute_value_mlt":[{"subitem_text_value":"Center for International Research on the Japanese Economy"}]},"item_8_text_4":{"attribute_name":"著者所属","attribute_value_mlt":[{"subitem_text_value":"東京大学大学院経済学研究科"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"metadata only access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_14cb"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"持田, 信樹"}],"nameIdentifiers":[{"nameIdentifier":"98723","nameIdentifierScheme":"WEKO"}]}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"Value Added Tax, destination principle","subitem_subject_scheme":"Other"},{"subitem_subject":"Origin principle, border tax adjustment","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":"technical report","resourceuri":"http://purl.org/coar/resource_type/c_18gh"}]},"item_title":"付加価値税の政府間割当て : 国際比較の視点から","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"付加価値税の政府間割当て : 国際比較の視点から"}]},"item_type_id":"8","owner":"1","path":["7436","7437"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-01-17"},"publish_date":"2017-01-17","publish_status":"0","recid":"42928","relation_version_is_last":true,"title":["付加価値税の政府間割当て : 国際比較の視点から"],"weko_creator_id":"1","weko_shared_id":null},"updated":"2022-12-19T04:17:02.741559+00:00"}