{"created":"2023-07-25T10:29:33.839939+00:00","id":824,"links":{},"metadata":{"_buckets":{"deposit":"d5b83302-e7d7-4356-99ed-e7b2b1e4b90a"},"_deposit":{"created_by":1,"id":"824","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"824"},"status":"published"},"_oai":{"id":"oai:hue.repo.nii.ac.jp:00000824","sets":["46:120:216:217"]},"author_link":["2061","2060"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2011-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"160","bibliographicPageStart":"139","bibliographicVolumeNumber":"33","bibliographic_titles":[{"bibliographic_title":"広島経済大学経済研究論集"},{"bibliographic_title":"HUE Journal of Economics and Business","bibliographic_titleLang":"en"}]}]},"item_10002_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"Wealth transfer is taxable through two kinds of taxation, income taxation and wealth taxation.　At the same time,wealth transfer is associated with four types of bequest motives, i.e., Life Cycle Bequest Motive, Strategic Bequest Motive, Joy of Giving Bequest Motive and Altruistic Bequest Motive.　I investigate consistent taxation formulae for each of the four bequest motives, and examine the economic effects of these types of different motives.　In effect, Life Cycle Bequest Motive and Joy of Giving Bequest Motive have formulae consistent with economic efficiency, while with the other two motives, formulae are not consistent with economic efficiency, which means we should modify these formulae in terms of economic efficiency.　And consequently, the current inheritance tax system in Japan might be designed and modified as a quite efficient system.　Also I point out that which type of bequest motives dominate in society is the key factor in evaluating the tax system.","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"広島経済大学経済学会"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00212083","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0387-1436","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"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":"一橋, 信之"},{"creatorName":"ヒトツバシ, ノブユキ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"2060","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Hitotsubashi, Nobuyuki","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"2061","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":"2023-02-28"}],"displaytype":"detail","filename":"keizai2011330410.pdf","filesize":[{"value":"631.4 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"keizai2011330410.pdf","url":"https://hue.repo.nii.ac.jp/record/824/files/keizai2011330410.pdf"},"version_id":"50d4f9fe-1f5a-406f-b723-ebac5cc5f3bc"}]},"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":"相続課税とその経済効果","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"相続課税とその経済効果"},{"subitem_title":"Inheritance Taxation and Its Economic Effects","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["217"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-02-28"},"publish_date":"2023-02-28","publish_status":"0","recid":"824","relation_version_is_last":true,"title":["相続課税とその経済効果"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-07-25T11:04:40.743990+00:00"}