{"_buckets": {"deposit": "d5549e04-de0f-4d4a-9cb6-b46158c139fa"}, "_deposit": {"created_by": 17, "id": "2000193", "owner": "17", "owners": [17], "owners_ext": {"displayname": "横浜国立大学附属図書館", "username": "yokokoku"}, "pid": {"revision_id": 0, "type": "depid", "value": "2000193"}, "status": "published"}, "_oai": {"id": "oai:ynu.repo.nii.ac.jp:02000193", "sets": ["403"]}, "author_link": [], "control_number": "2000193", "item_2_biblio_info_8": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2022-01-11", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "1", "bibliographicPageEnd": "118", "bibliographicPageStart": "93", "bibliographicVolumeNumber": "46", "bibliographic_titles": [{"bibliographic_title": "Social Science History", "bibliographic_titleLang": "en"}]}]}, "item_2_description_6": {"attribute_name": "内容記述", "attribute_value_mlt": [{"subitem_description": "In the United States, tax favoritism—an approach that has weakened the extractive capacity of the federal government by providing tax loopholes and preferences for taxpayers—has remained since the 1930s. It has consumed the amount of tax revenue the government can spend and therefore weakened the possibility of the redistribution of fiscal resources. It has also made the federal tax system complicated and inequitable, resulting in undermining taxpayer consent. Therefore, since the 1930s, a tax reform to create a simple, fair, and equitable federal income tax system with the capacity to raise revenue has been long overdue. Many scholars have evaluated the Tax Reform Act of 1969 (TRA69), which Richard M. Nixon signed into law on December 30, 1969, as one of the most successful steps toward accomplishing this goal. This article demonstrates that TRA69 left tax favoritism in the United States. Furthermore, it points out that TRA69 turned taxpayers against the idea of federal taxation, a shift in public perception that greatly impacted tax reform in the years to follow.", "subitem_description_language": "en", "subitem_description_type": "Abstract"}]}, "item_2_publisher_35": {"attribute_name": "出版者", "attribute_value_mlt": [{"subitem_publisher": "Cambridge University Press", "subitem_publisher_language": "en"}]}, "item_2_relation_13": {"attribute_name": "DOI", "attribute_value_mlt": [{"subitem_relation_type": "isIdenticalTo", "subitem_relation_type_id": {"subitem_relation_type_id_text": "https://doi.org/10.1017/ssh.2021.41", "subitem_relation_type_select": "DOI"}}]}, "item_2_source_id_11": {"attribute_name": "書誌レコードID", "attribute_value_mlt": [{"subitem_source_identifier": "AA00430865", "subitem_source_identifier_type": "NCID"}]}, "item_2_source_id_9": {"attribute_name": "ISSN", "attribute_value_mlt": [{"subitem_source_identifier": "15278034", "subitem_source_identifier_type": "EISSN"}]}, "item_2_version_type_18": {"attribute_name": "著者版フラグ", "attribute_value_mlt": [{"subitem_version_resource": "http://purl.org/coar/version/c_970fb48d4fbd8a85", "subitem_version_type": "VoR"}]}, "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": [{"creatorAffiliations": [{"affiliationNames": [{"affiliationName": "Yokohama National University", "affiliationNameLang": "en"}]}], "creatorNames": [{"creatorName": "Seiichiro, Mozumi", "creatorNameLang": "en"}], "nameIdentifiers": [{"nameIdentifier": "0000-0002-3341-2832", "nameIdentifierScheme": "ORCID", "nameIdentifierURI": "https://orcid.org/0000-0002-3341-2832"}]}]}, "item_files": {"attribute_name": "ファイル情報", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_access", "date": [{"dateType": "Available", "dateValue": "2023-11-16"}], "displaytype": "detail", "download_preview_message": "", "fileDate": [{"fileDateType": "Issued", "fileDateValue": "2022-01-11"}], "file_order": 0, "filename": "tax-expenditures-and-the-tax-reform-act-of-1969-in-the-united-states.pdf", "filesize": [{"value": "310 KB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_5", "mimetype": "application/pdf", "size": 310000.0, "url": {"url": "https://ynu.repo.nii.ac.jp/record/2000193/files/tax-expenditures-and-the-tax-reform-act-of-1969-in-the-united-states.pdf"}, "version_id": "62844cfa-619a-4961-aa8d-d81aaf913c66"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "Sociology of Public Finance, U.S. Federal Taxation, Tax Expenditures, Tax Favoritism, Taxpayer Consent", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}]}, "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": "journal article", "resourceuri": "http://purl.org/coar/resource_type/c_6501"}]}, "item_title": "Tax Expenditures and the Tax Reform Act of 1969 in the United States", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "Tax Expenditures and the Tax Reform Act of 1969 in the United States", "subitem_title_language": "en"}]}, "item_type_id": "2", "owner": "17", "path": ["403"], "permalink_uri": "http://hdl.handle.net/10131/0002000193", "pubdate": {"attribute_name": "PubDate", "attribute_value": "2023-11-16"}, "publish_date": "2023-11-16", "publish_status": "0", "recid": "2000193", "relation": {}, "relation_version_is_last": true, "title": ["Tax Expenditures and the Tax Reform Act of 1969 in the United States"], "weko_shared_id": -1}