{"created":"2023-06-19T09:36:55.084433+00:00","id":4269,"links":{},"metadata":{"_buckets":{"deposit":"6852d1a1-3c84-478f-a17a-3e8516d6470d"},"_deposit":{"created_by":3,"id":"4269","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"4269"},"status":"published"},"_oai":{"id":"oai:cuc.repo.nii.ac.jp:00004269","sets":["1:446:447:448"]},"author_link":["5772","5773"],"item_2_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2002-12-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"108","bibliographicPageStart":"79","bibliographicVolumeNumber":"40","bibliographic_titles":[{"bibliographic_title":"千葉商大論叢"}]}]},"item_2_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"陳, 子雷"}],"nameIdentifiers":[{}]}]},"item_2_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"CHEN, Zilei","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_2_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_2_description_11":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"「改革・開放」以来,新しい局面を迎えた中国では,財政制度の改革を取り組んできた。しかし,中国の経済成長は「公平」を代価に,「効率」に偏る傾向がみられている。このように,94年「分税制」を導入した後にも,財政移転による所得再分配効果が期待通りに現れず,かえて各地域間の所得格差がますます広がっていった。本稿は,「効率」と「公平」といった側面から中国の財政構造を論じ,各地域間の財政格差について実証を試みた。分析手法として,個人が受ける財政便益に見合うような租税負担を「量」的に扱い,すなわち,一人あたり歳入と歳出から,各地域間と地域内部の格差を検証する。その結果,経済成長による東部地域内部と各地域間の財政能力格差の拡大が目立つものだと考える。一方,財政制度の改革を通じて,税収がより「規範的」,「効率的」になった。にもかかわらず,中国の財政改革にあたって,経済学の視座からみるとやはり「効率」と「公平」を両立させることの困難さが言うまでもないだろう。","subitem_description_type":"Other"}]},"item_2_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN0014259X","subitem_source_identifier_type":"NCID"}]},"item_2_text_2":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"論説"}]},"item_2_text_3":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Article"}]},"item_2_text_9":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"千葉商科大学"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2002-12-31"}],"displaytype":"detail","filename":"KJ00002352993.pdf","filesize":[{"value":"1.8 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00002352993","url":"https://cuc.repo.nii.ac.jp/record/4269/files/KJ00002352993.pdf"},"version_id":"0e496653-7151-4d58-a080-f87cd1fec882"}]},"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":"「効率」と「公平」から見た中国財政構造の変化","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"「効率」と「公平」から見た中国財政構造の変化"},{"subitem_title":"A Study on the Chinese Fisical Reform : From \"Effieiciency\" and \"Equity\"","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["448"],"pubdate":{"attribute_name":"公開日","attribute_value":"2002-12-31"},"publish_date":"2002-12-31","publish_status":"0","recid":"4269","relation_version_is_last":true,"title":["「効率」と「公平」から見た中国財政構造の変化"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-19T09:57:14.657389+00:00"}