{"created":"2021-03-01T06:15:44.998605+00:00","id":9003,"links":{},"metadata":{"_buckets":{"deposit":"5a815a5e-0c01-498f-96a6-147301041ed3"},"_deposit":{"created_by":17,"id":"9003","owners":[17],"pid":{"revision_id":0,"type":"depid","value":"9003"},"status":"published"},"_oai":{"id":"oai:nagoya.repo.nii.ac.jp:00009003","sets":["659:853:854:1072"]},"author_link":["25212","25213"],"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_alternative_title_19":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Tax Evasion Analysis in a Dynamic Framework","subitem_alternative_title_language":"en"}]},"item_9_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2005-06-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"84","bibliographicPageStart":"73","bibliographicVolumeNumber":"53","bibliographic_titles":[{"bibliographic_title":"経済科学","bibliographic_titleLang":"ja"}]}]},"item_9_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"We develop an overlapping-generations model in which individuals evade a labor income tax.  It is assumed that there exist a positive correlation between the detection probability of the tax evasion in some period and the undeclared income of the previous period.  We examine the effects of the labor income tax rate, the detection probability parameter and the penalty rate on the capital stock levels and the undeclared labor income.  The main results are twofold.  First, the rise in the detection probability parameter or the penalty rate increases the capital stock levels and the undeclared labor income in both the short-and long-run.  Second, on the one hand, the rise in labor income tax rate decreases the capital stock levels and the undeclared labor income in the short-run; on the other hand, it decreases the undeclared labor income and may increase the capital stock levels in the long-run.","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/2237/10766"}]},"item_9_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.18999/ecos.53.1.73","subitem_identifier_reg_type":"JaLC"}]},"item_9_publisher_32":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"名古屋大学経済学会","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":"加藤, 秀弥","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"25212","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"KATO, Hideya","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"25213","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_53_1_73.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"ecos_53_1_73.pdf","objectType":"fulltext","url":"https://nagoya.repo.nii.ac.jp/record/9003/files/ecos_53_1_73.pdf"},"version_id":"5eb63cc6-5bb9-46b6-8704-56574766b08a"}]},"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":"動学的フレームワークにおける脱税分析","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"動学的フレームワークにおける脱税分析","subitem_title_language":"ja"}]},"item_type_id":"9","owner":"17","path":["1072"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2008-12-16"},"publish_date":"2008-12-16","publish_status":"0","recid":"9003","relation_version_is_last":true,"title":["動学的フレームワークにおける脱税分析"],"weko_creator_id":"17","weko_shared_id":-1},"updated":"2023-11-13T02:07:03.667573+00:00"}