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タイトル: 住居の所有関係別にみた消費税負担に関する考察
その他のタイトル: Difference of Residence Ownership about Consumprion Tax Burden
著者: 笹川, 篤史
著者(別表記) : Sasagawa, Atsushi
発行日: 2013年 9月25日
出版者: 長崎大学経済学会 / Economics Society of Nagasaki University
引用: 經營と經濟, 93(1-2), pp.69-90; 2013
抄録: The objective of this paper is to calculate the proportion of the burden of the consumption tax on ownership of another dwelling by using by using the custom-made tabulation service of National Statistics Center. This is where there is more than one view for the regressivity of consumption tax, but it is where the analysis using of the Ministry of Internal Affairs and Communications“Survey of Household Economy”is being performed during the measurement. It is believed that have been published in“Survey of Household Economy”,owner-occupied homes and renter households are averaged, and rent is low compared to the actual situation. Results of the analysis, it was possible to confirm again that that they are exempt rent has led relieve regressive constant.
記述: 矢島邦昭教授、ガン・ジェフリー教授、岡本芳太郎教授定年退職記念号 / In Honour of Prof. Kuniaki Yajima, Prof. Geoffrey C.Gunn, and Prof. Yoshitaro Okamoto
キーワード: consumption tax / regressivity / tax exemption / 消費税 / 逆進性 / 非課税 / 家賃地代 / オーダーメイド集計 / 家計調査
URI: http://hdl.handle.net/10069/33925
ISSN: 02869101
資料タイプ: Departmental Bulletin Paper
原稿種類: publisher
出現コレクション:第93巻 第1-2号

引用URI : http://hdl.handle.net/10069/33925



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