{"created":"2021-03-01T06:15:44.589673+00:00","id":8999,"links":{},"metadata":{"_buckets":{"deposit":"2416eba6-bdb0-4cdd-b8f0-20ebdac980af"},"_deposit":{"created_by":17,"id":"8999","owners":[17],"pid":{"revision_id":0,"type":"depid","value":"8999"},"status":"published"},"_oai":{"id":"oai:nagoya.repo.nii.ac.jp:00008999","sets":["659:853:854:1071"]},"author_link":["25207"],"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_9_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2005-03-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"160","bibliographicPageStart":"155","bibliographicVolumeNumber":"52","bibliographic_titles":[{"bibliographic_title":"経済科学","bibliographic_titleLang":"ja"}]}]},"item_9_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"This paper analyzes the number of tax evaders by focusing on the individual's moral stigma which implies the feeling of guilt accompanying tax evasion.  When the income tax rate rises, we conclude that the number of tax evaders increases even if the amount of tax evasion per capita shrinks.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_9_identifier_60":{"attribute_name":"URI","attribute_value_mlt":[{"subitem_identifier_type":"HDL","subitem_identifier_uri":"http://hdl.handle.net/2237/10762"}]},"item_9_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.18999/ecos.52.4.155","subitem_identifier_reg_type":"JaLC"}]},"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","subitem_publisher_language":"ja"}]},"item_9_select_15":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_select_item":"publisher"}]},"item_9_source_id_7":{"attribute_name":"ISSN（print）","attribute_value_mlt":[{"subitem_source_identifier":"0022-9725","subitem_source_identifier_type":"PISSN"}]},"item_9_text_14":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_text_value":"application/pdf"}]},"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":"MORITA, Keisuke","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"25207","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":"2018-02-19"}],"displaytype":"detail","filename":"ecos_52_4_155.pdf","filesize":[{"value":"491.5 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"ecos_52_4_155.pdf","objectType":"fulltext","url":"https://nagoya.repo.nii.ac.jp/record/8999/files/ecos_52_4_155.pdf"},"version_id":"f584de31-f6b1-4aac-b6f5-066313adc3d7"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"eng"}]},"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":"Taxpayer, Tax Evader, and Income Taxation","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"Taxpayer, Tax Evader, and Income Taxation","subitem_title_language":"en"}]},"item_type_id":"9","owner":"17","path":["1071"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2008-12-16"},"publish_date":"2008-12-16","publish_status":"0","recid":"8999","relation_version_is_last":true,"title":["Taxpayer, Tax Evader, and Income Taxation"],"weko_creator_id":"17","weko_shared_id":-1},"updated":"2023-11-13T02:06:56.127507+00:00"}