{"created":"2024-11-08T02:33:31.895802+00:00","id":2011699,"links":{},"metadata":{"_buckets":{"deposit":"b465c49f-120b-40fc-b406-9d7271452793"},"_deposit":{"created_by":17,"id":"2011699","owners":[17],"pid":{"revision_id":0,"type":"depid","value":"2011699"},"status":"published"},"_oai":{"id":"oai:nagoya.repo.nii.ac.jp:02011699","sets":["1076:1077:1078"]},"author_link":[],"item_1615768549627":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_1615768833594":{"attribute_name":"助成情報","attribute_value_mlt":[{"subitem_award_numbers":{"subitem_award_number":"22H00854","subitem_award_uri":"https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-23K22125/"},"subitem_award_titles":[{"subitem_award_title":"税競争理論にもとづく越境電子商取引と多国籍デジタル企業に対する課税の研究","subitem_award_title_language":"ja"}],"subitem_funder_identifiers":{"subitem_funder_identifier":"https://doi.org/10.13039/501100001691","subitem_funder_identifier_type":"Crossref Funder"},"subitem_funder_names":[{"subitem_funder_name":"日本学術振興会","subitem_funder_name_language":"ja"},{"subitem_funder_name":"Japan Society for the Promotion of Science","subitem_funder_name_language":"en"}]}]},"item_9_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2024-10","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"E24-3","bibliographicPageEnd":"13","bibliographicPageStart":"1","bibliographic_titles":[{"bibliographic_title":"Economic Research Center Discussion Paper E-Series","bibliographic_titleLang":"en"}]}]},"item_9_description_4":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"This study analyzes who should the government impose tax obligations on for online service transactions on the platform; suppliers, platforms, or (albeit difficult in practice) consumers? Under a single-homing platform model depicting competitive suppliers, multina- tional platforms, and governments in tax competition, the study shows that taxing suppliers, not consumers or platforms, leads to maximizing tax revenue.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_9_publisher_32":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"名古屋大学大学院経済学研究科附属国際経済政策研究センター","subitem_publisher_language":"ja"},{"subitem_publisher":"Economic Research Center Graduate School of Economics Nagoya University","subitem_publisher_language":"en"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Ogawa, Hikaru","creatorNameLang":"en"}]},{"creatorNames":[{"creatorName":"Wang, Wenming","creatorNameLang":"en"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2024-11-08"}],"displaytype":"detail","filename":"E24-3.pdf","filesize":[{"value":"196.0 KB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"objectType":"fulltext","url":"https://nagoya.repo.nii.ac.jp/record/2011699/files/E24-3.pdf"},"version_id":"e4da3789-d8a3-4abd-b7ff-729fb5f24902"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"Platform","subitem_subject_scheme":"Other"},{"subitem_subject":"tax","subitem_subject_scheme":"Other"},{"subitem_subject":"network externalities","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"eng"}]},"item_resource_type":{"attribute_name":"item_resource_type","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"Taxing platforms or suppliers?","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"Taxing platforms or suppliers?","subitem_title_language":"en"}]},"item_type_id":"40001","owner":"17","path":["1078"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2024-11-08"},"publish_date":"2024-11-08","publish_status":"0","recid":"2011699","relation_version_is_last":true,"title":["Taxing platforms or suppliers?"],"weko_creator_id":"17","weko_shared_id":-1},"updated":"2024-11-08T02:33:37.715214+00:00"}