| FullText URL | oer_056_1_contents_e.pdf |
|---|---|
| Publication Title | Okayama Economic Review |
| Published Date | 2024-07-24 |
| Volume | volume56 |
| Issue | issue1 |
| ISSN | 2433-4146 |
| language | Japanese |
| Copyright Holders | Copyright © 2024 岡山大学経済学会 |
| File Version | publisher |
| JaLCDOI | 10.18926/OER/67488 |
|---|---|
| Title Alternative | Die Grundlagen der wirtschaftlichen Entwicklung des Königreichs Sachsen（5） |
| FullText URL | oer_056_1_059_072.pdf |
| Author | Matsuo, Nobushige| |
| Publication Title | Okayama Economic Review |
| Published Date | 2024-07-24 |
| Volume | volume56 |
| Issue | issue1 |
| Start Page | 59 |
| End Page | 72 |
| ISSN | 2433-4146 |
| language | Japanese |
| Copyright Holders | Copyright © 2024 岡山大学経済学会 |
| File Version | publisher |
| JaLCDOI | 10.18926/OER/67487 |
|---|---|
| Title Alternative | Der moderne Staat und das Nationalitätenprinzip |
| FullText URL | oer_056_1_041_058.pdf |
| Author | Ota, Yoshiki| |
| Publication Title | Okayama Economic Review |
| Published Date | 2024-07-24 |
| Volume | volume56 |
| Issue | issue1 |
| Start Page | 41 |
| End Page | 58 |
| ISSN | 2433-4146 |
| language | Japanese |
| Copyright Holders | Copyright © 2024 岡山大学経済学会 |
| File Version | publisher |
| JaLCDOI | 10.18926/OER/67486 |
|---|---|
| Title Alternative | Memorandum on Article 56 of the Income Tax Law |
| FullText URL | oer_056_1_029_040.pdf |
| Author | Fuke, Hiroyuki| |
| Publication Title | Okayama Economic Review |
| Published Date | 2024-07-24 |
| Volume | volume56 |
| Issue | issue1 |
| Start Page | 29 |
| End Page | 40 |
| ISSN | 2433-4146 |
| language | Japanese |
| Copyright Holders | Copyright © 2024 岡山大学経済学会 |
| File Version | publisher |
| JaLCDOI | 10.18926/OER/67485 |
|---|---|
| Title Alternative | Firm Entry and Exit in the First Stage of Regional Vitalization: Revolving Door Economy or Creative Destruction |
| FullText URL | oer_056_1_001_028.pdf |
| Author | Nakamura, Ryohei| |
| Abstract | The growth of the regional economy needs an economic metabolism in which high-productivity firms newly enter the market, while low-productivity firms exit the market, resulting in a shift in labor and other production factors. A“ revolving door” economy is an economy in which firms that enter the market have a short existence period, withdraw and enter the market repeatedly, and new entrants do not contribute to productivity improvement. This means that if new entrants are not sufficiently innovative compared to incumbents, even if the rate of entry into business rises, they will simply be replaced by firms whose productivity level has not changed much, and this will not lead to job creation or improving productivity. A contrasting concept is the replacement of firms by Schumpeter's “creative destruction.” The high level of technology and productivity of new firms entering the market drives inefficient incumbents out of the market. Looking at the statistics, there is a tendency for both large cities to have higher business entry and exit rates, but the difference between the entry and exit rates is greater in metropolitan areas. Although it depends on the regional characteristics, location competitiveness is generally higher in metropolitan areas, and there is a tendency for the turnover rate to be high or the survival period to be short. Before and after regional revitalization, we will examine whether or not there is a departure from the revolving door economy by industry and region, using economic census and TSR （Tokyo Shoko Research） data. |
| Publication Title | Okayama Economic Review |
| Published Date | 2024-07-24 |
| Volume | volume56 |
| Issue | issue1 |
| Start Page | 1 |
| End Page | 28 |
| ISSN | 2433-4146 |
| language | Japanese |
| Copyright Holders | Copyright © 2024 岡山大学経済学会 |
| File Version | publisher |
| FullText URL | oer_056_1_contents.pdf |
|---|---|
| Publication Title | Okayama Economic Review |
| Published Date | 2024-07-24 |
| Volume | volume56 |
| Issue | issue1 |
| ISSN | 2433-4146 |
| language | Japanese |
| Copyright Holders | Copyright © 2024 岡山大学経済学会 |
| File Version | publisher |
| FullText URL | oer_055_3_contents_e.pdf |
|---|---|
| Publication Title | Okayama Economic Review |
| Published Date | 2024-03-21 |
| Volume | volume55 |
| Issue | issue3 |
| ISSN | 2433-4146 |
| language | Japanese |
| Copyright Holders | Copyright © 2024 岡山大学経済学会 |
| File Version | publisher |
| JaLCDOI | 10.18926/OER/66736 |
|---|---|
| Title Alternative | Die Grundlagen der wirtschaftlichen Entwicklung des Königreichs Sachsen（4） |
| FullText URL | oer_055_3_041_061.pdf |
| Author | Matsuo, Nobushige| |
| Publication Title | Okayama Economic Review |
| Published Date | 2024-03-21 |
| Volume | volume55 |
| Issue | issue3 |
| Start Page | 41 |
| End Page | 61 |
| ISSN | 2433-4146 |
| language | Japanese |
| Copyright Holders | Copyright © 2024 岡山大学経済学会 |
| File Version | publisher |
| JaLCDOI | 10.18926/OER/66735 |
|---|---|
| Title Alternative | Considering the Tax Equity Principle: The ‘Road Reflector’ Case Revisited |
| FullText URL | oer_055_3_033_040.pdf |
| Author | Fuke, Hiroyuki| |
| Publication Title | Okayama Economic Review |
| Published Date | 2024-03-21 |
| Volume | volume55 |
| Issue | issue3 |
| Start Page | 33 |
| End Page | 40 |
| ISSN | 2433-4146 |
| language | Japanese |
| Copyright Holders | Copyright © 2024 岡山大学経済学会 |
| File Version | publisher |
| JaLCDOI | 10.18926/OER/66734 |
|---|---|
| FullText URL | oer_055_3_025_031.pdf |
| Author | Niimura, Satoshi| |
| Abstract | Adam Smith has advocated laissez-faire: however, many of Smith’s interpreters have pointed out that Smith discusses several exceptions to laissez-faire. Most of the important exceptions are not in Lectures on Jurisprudence (LJ); rather, they first appear in The Wealth of Nations (WN). These references seem to reflect a conscious shift in Smith’s policy principle from laissez-faire with small government to state intervention under big government. To compare small government with big, i.e. laissez-faire with government intervention, we must historically distinguish between two types of government intervention. The older type predated laissez-faire and included feudal governments, absolute governments and mercantilism, whereas the newer type includes various primitive forms of modern social or welfare states. Smith’s primary purpose in LJ is to criticise the older type of big government. In WN, he criticises the older big government in Books I, III and IV and promotes a newer type of government intervention in Books II and V, particularly regarding three important fields. First, he proposes regulating banking and financial markets in Book II of WN. Second, in contrast to LJ, where he gave little attention to public works and institutions, he considers them among the government’s three major duties in Book V of WN. Third, Smith drastically changes his views on taxation. He argues that they should be as light as possible in LJ, but in Book V of WN, he insists on increasing land taxes and abolishing taxes on necessaries; he also recommends introducing progressive taxes and abolishing regressive ones to achieve income redistribution. This paper considers the shifts in Smith’s position from endorsing the laissez-faire role of government in LJ to promoting government intervention in WN, particularly regarding financial regulation, public works and institutions and taxation. |
| Publication Title | Okayama Economic Review |
| Published Date | 2024-03-21 |
| Volume | volume55 |
| Issue | issue3 |
| Start Page | 25 |
| End Page | 31 |
| ISSN | 2433-4146 |
| language | English |
| Copyright Holders | Copyright © 2024 岡山大学経済学会 |
| File Version | publisher |
| JaLCDOI | 10.18926/OER/66733 |
|---|---|
| Title Alternative | Analysis of Regional Multiplier of Knowledge Intensive Industries and Creative Jobs based on Economic Base Model: Benefit of Municipal Collaboration |
| FullText URL | oer_055_3_001_024.pdf |
| Author | Nakamura, Ryohei| |
| Abstract | The traditional economic base model in the field of regional science contributes to identifying regional income producing industries and labor absorption. The economic base model has some conditional assumptions while it is quite tractable. Recently, papers by Moretti and others show significant regional multiplier effects of innovative jobs. They refocused on the traditional economic base model. However, their approach has several deficiencies concerning the identification of basic/non-basic industries and ambiguity of multiplier generating mechanisms. This paper focuses on regional specialization of knowledge intensive industries and creative jobs which are the driving forces of regional development in the framework of the economic base model. The estimations of regional economic multiplier in terms of employment are carried out using two-digit employment and three-digit job classification data at local municipality level with two-period data. Using these data, I explain regional differences by degree of specialization of knowledge intensive industries and creative workers. By doing this, I propose contemporary regional economic policy. Furthermore, by comparing multiplier effects at local municipality level and regional employment area level, benefits of municipal consolidation are shown. |
| Publication Title | Okayama Economic Review |
| Published Date | 2024-03-21 |
| Volume | volume55 |
| Issue | issue3 |
| Start Page | 1 |
| End Page | 24 |
| ISSN | 2433-4146 |
| language | Japanese |
| Copyright Holders | Copyright © 2024 岡山大学経済学会 |
| File Version | publisher |
| FullText URL | oer_055_3_contents.pdf |
|---|---|
| Publication Title | Okayama Economic Review |
| Published Date | 2024-03-21 |
| Volume | volume55 |
| Issue | issue3 |
| ISSN | 2433-4146 |
| language | Japanese |
| Copyright Holders | Copyright © 2024 岡山大学経済学会 |
| File Version | publisher |
| JaLCDOI | 10.18926/OER/64162 |
|---|---|
| FullText URL | oer_054_2_015_042.pdf |
| Author | Matsuda, Yoichi| |
| Publication Title | Okayama Economic Review |
| Published Date | 2022-11-25 |
| Volume | volume54 |
| Issue | issue2 |
| Start Page | 15 |
| End Page | 42 |
| ISSN | 2433-4146 |
| language | Japanese |
| Copyright Holders | Copyright © 2022 岡山大学経済学会 |
| File Version | publisher |
| JaLCDOI | 10.18926/OER/63801 |
|---|---|
| FullText URL | oer_054_1_013_043.pdf |
| Author | Piao, Huishu| Matsuda, Yoichi| |
| Publication Title | Okayama Economic Review |
| Published Date | 2022-07-29 |
| Volume | volume54 |
| Issue | issue1 |
| Start Page | 13 |
| End Page | 43 |
| ISSN | 2433-4146 |
| language | Japanese |
| Copyright Holders | Copyright © 2022 岡山大学経済学会 |
| File Version | publisher |
| JaLCDOI | 10.18926/OER/55749 |
|---|---|
| Title Alternative | Report on Questionnaire Survey Research of Health Management for workers |
| FullText URL | oer_049_3_145_162.pdf |
| Author | Kobori, Hiroshi| Matsuda, Yoichi| |
| Publication Title | Okayama Economic Review |
| Published Date | 2018-03-19 |
| Volume | volume49 |
| Issue | issue3 |
| Start Page | 145 |
| End Page | 162 |
| ISSN | 2433-4146 |
| language | Japanese |
| Copyright Holders | Copyright © 2018 岡山大学経済学会 |
| File Version | publisher |
| NAID | 120006414158 |
| JaLCDOI | 10.18926/OER/55675 |
|---|---|
| Title Alternative | Report on Questionnaire Survey Research of Personnel Rating Sysytems for Skilled Workers in Construction． Akihiro Inoue, Yoichi Matsuda |
| FullText URL | oer_049_2_035_055.pdf |
| Author | Inoue, Akihiro| Matsuda, Yoichi| |
| Publication Title | Okayama Economic Review |
| Published Date | 2018-02-26 |
| Volume | volume49 |
| Issue | issue2 |
| Start Page | 35 |
| End Page | 55 |
| ISSN | 2433-4146 |
| language | Japanese |
| Copyright Holders | Copyright © 2018 岡山大学経済学会 |
| File Version | publisher |
| NAID | 120006398874 |
| JaLCDOI | 10.18926/OER/55232 |
|---|---|
| Title Alternative | Report on the Questionary Survey Research about the Recruiting Activities for the Care Staff Member. |
| FullText URL | oer_049_1_069_089.pdf |
| Author | Miyoshi, Takayuki| Matsuda, Yoichi| |
| Publication Title | Okayama Economic Review |
| Published Date | 2017-07-03 |
| Volume | volume49 |
| Issue | issue1 |
| Start Page | 69 |
| End Page | 89 |
| ISSN | 2433-4146 |
| language | Japanese |
| Copyright Holders | Copyright © 2017 岡山大学経済学会 |
| File Version | publisher |
| NAID | 120006313608 |
| FullText URL | oer_055_2_contents_e.pdf |
|---|---|
| Publication Title | Okayama Economic Review |
| Published Date | 2023-11-24 |
| Volume | volume55 |
| Issue | issue2 |
| ISSN | 2433-4146 |
| language | Japanese |
| Copyright Holders | Copyright © 2023 岡山大学経済学会 |
| File Version | publisher |
| JaLCDOI | 10.18926/OER/66035 |
|---|---|
| Title Alternative | Die Grundlagen der wirtschaftlichen Entwicklung des Königreichs Sachsen（3） |
| FullText URL | oer_055_2_033_052.pdf |
| Author | Matsuo, Nobushige| |
| Publication Title | Okayama Economic Review |
| Published Date | 2023-11-24 |
| Volume | volume55 |
| Issue | issue2 |
| Start Page | 33 |
| End Page | 52 |
| ISSN | 2433-4146 |
| language | Japanese |
| Copyright Holders | Copyright © 2023 岡山大学経済学会 |
| File Version | publisher |
| JaLCDOI | 10.18926/OER/66034 |
|---|---|
| Title Alternative | How tax notices should be |
| FullText URL | oer_055_2_015_031.pdf |
| Author | Fuke, Hiroyuki| |
| Abstract | This paper examines the state of tax notices in statutory interpretation. While the legal system obliges administrative offi cials to follow tax notices, the notices are not a source of law and taxpayers and courts are not required to follow them. However, tax notices play an important role in terms of tax jurisprudence for both administrative and taxpayers. Therefore, the tax authorities should develop tax notices as necessary, and taxpayers should understand the tax notices and submit their opinions. |
| Keywords | Tax notices Tax jurisprudence |
| Publication Title | Okayama Economic Review |
| Published Date | 2023-11-24 |
| Volume | volume55 |
| Issue | issue2 |
| Start Page | 15 |
| End Page | 31 |
| ISSN | 2433-4146 |
| language | Japanese |
| Copyright Holders | Copyright © 2023 岡山大学経済学会 |
| File Version | publisher |
