{"created":"2023-06-19T07:10:22.470576+00:00","id":849,"links":{},"metadata":{"_buckets":{"deposit":"edeecef4-2d6d-4b11-a796-fd6df9a82307"},"_deposit":{"created_by":12,"id":"849","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"849"},"status":"published"},"_oai":{"id":"oai:kurume.repo.nii.ac.jp:00000849","sets":["12:34:166"]},"author_link":["1119"],"item_3_alternative_title_1":{"attribute_name":"その他（別言語等）のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Environment Tax for History and Culture in Dazaifu-City"}]},"item_3_biblio_info_5":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2007-09-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"233","bibliographicPageStart":"199","bibliographicVolumeNumber":"48","bibliographic_titles":[{"bibliographic_title":"産業経済研究"},{"bibliographic_title":"The journal of the Society for Studies on Industrial Economies","bibliographic_titleLang":"en"}]}]},"item_3_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"太宰府市の「歴史と文化の環境税」は,課税の負担の視点からみると,多くの問題を内包している。一,有料駐車場利用者に対する課税であることから,駐車場利用者と非利用者との間の不公平を初め様々な不公平が認められること,二,また財源確保にあっては原因者負担の視点が強調され,他方で使途計画にあっては広く市民・来訪者に還元するという受益者負担の発想を強調しており,制度設計上の非整合があること,三,受益に関しては実現した受益ではなく「将来の受益」が対象であり「予測可能性」で問題があること,四,市外からの多様な来訪者への課税であることから課税立法上の問題を抱えていること。代替案としては,「まるごと博物館」というメリット財の実現に向けて,受益者負担の視点から,市内の住民・事業者に対する課税と市外来訪者による寄付金という組み合わせが適切である。","subitem_description_type":"Abstract"}]},"item_3_publisher_6":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"久留米大学産業経済研究会"}]},"item_3_relation_9":{"attribute_name":"論文ID（NAID）","attribute_value_mlt":[{"subitem_relation_type_id":{"subitem_relation_type_id_text":"110007045580","subitem_relation_type_select":"NAID"}}]},"item_3_source_id_7":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0389-7044","subitem_source_identifier_type":"ISSN"}]},"item_3_source_id_8":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00098567","subitem_source_identifier_type":"NCID"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"世利, 洋介"},{"creatorName":"セリ, ヨウスケ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"1119","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"40248349","nameIdentifierScheme":"e-Rad","nameIdentifierURI":"https://kaken.nii.ac.jp/ja/search/?qm=40248349"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2019-02-27"}],"displaytype":"detail","filename":"Sanken48_2_199-233.pdf","filesize":[{"value":"1.8 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"本文（Article）","url":"https://kurume.repo.nii.ac.jp/record/849/files/Sanken48_2_199-233.pdf"},"version_id":"8561333e-2b96-4703-850f-e9051ec3e1f7"}]},"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":"太宰府市の「歴史と文化の環境税」 : 原因者負担と受益者負担を中心に","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"太宰府市の「歴史と文化の環境税」 : 原因者負担と受益者負担を中心に"}]},"item_type_id":"3","owner":"12","path":["166"],"pubdate":{"attribute_name":"公開日","attribute_value":"2019-02-27"},"publish_date":"2019-02-27","publish_status":"0","recid":"849","relation_version_is_last":true,"title":["太宰府市の「歴史と文化の環境税」 : 原因者負担と受益者負担を中心に"],"weko_creator_id":"12","weko_shared_id":12},"updated":"2023-06-19T07:53:05.140641+00:00"}