経済学史学会の学会誌です。1963年に『経済学史学会年報』として第1巻が創刊され、2004年の第46巻までその名前で刊行されました。
2005年の第47巻から現在の名称に改められ、同時に年2回刊行になりました。
なお、1989年の第27巻から公募論文の査読制を導入しました。

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1990

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1980

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1970

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1960

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『経済学史研究』61巻1号(2019年7月)目次

論文

山本栄子,グラスランの累進的消費税論 ―消費の規範性と担税能力―

1-20

全文 Abstract 参考文献

Graslin’s Progressive Consumption Tax Theory:
The Normativeness of the Consumption and Taxpaying Capacity

Eiko Yamamoto

Abstract:

This paper discusses Graslin’s progressive consumption tax theory proposed for the reconstruction of tough fiscal conditions in France in 1767. Graslin criticised the single tax on land Physiocrats demanded because it narrowed taxable objects due to the distinction between ‘productive’ and ‘sterile.’

A direct tax on income at a fixed rate is disadvantageous to poor people; in the case of progressive rates, there will be apathy toward economic activity. At that time, it was difficult to estimate individual income or wealth of all classes accurately, including of tax-exempt classes. Therefore, Graslin considered that individual consumption capacity was an indicator of income level. A tax imposed in proportion to consumption capacity and normativeness, namely, the level of items’ importance for survival, would be fair and efficient for an increase in revenue. In Graslin’s progressive consumption tax system, necessities are not taxed; however, the more luxurious the item, the higher the consumption tax.

Furthermore, hoping for multiplier effects, Graslin linked the effects of consumption tax and tariffs. While Graslin acknowledged Cantillon’s cycle theory, Graslin noted that Cantillon did not consider tariffs in the downturn of an economic cycle. Although tariffs raised the prices of luxury goods, the government would increase revenue through the consumption tax paid mainly by wealthy people.

This logic conforms to the Ramsey rule. For wealthy people, Graslin regarded luxuries to maintain their pride as their necessities. For this reason, he considered luxury goods to have low price elasticity of demand. Thus, wealthy people’s consumption of luxuries would not decrease even if their real income decreased.

JEL classification numbers: B11, B31, H22.

参考文献:

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赤塚一範,オーストリア資本理論の独自性と多様性 ―資本機能と企業家の観点から―

21-44

全文 Abstract 参考文献

Distinctiveness and Plurality of the Austrian Capital Theory: The Entrepreneurial Perspectives of Capital

Kazunori Akatsuka

Abstract:

In the real world, an entrepreneur requires capital to produce. Thus, the Austrian school of economics, which theorizes the real economic world as it is, must be based on capital the- ory. This means that distinctive areas of the Austrian school of economics, such as Business Cycle, Economic Calculation, Entrepreneurship, Knowledge, Spontaneous Order, and Market Process must be understood based on capital theory. However, Austrian Capital Theory(ACT)is not a unique theory; rather, it is plural. This plurality makes understanding its diverse roles in Austrian Economics difficult.

Examining these plural theories, I find the shared similarity in these theories lies in the viewpoint of an entrepreneur. In the first place, we reveal the plurality of ACT by tracing its genealogy. Next, we classify them using the controversy between Endres & Harper and Braun in the History of Economic Thought(2014). Lastly, I group them into three capital functions by ranking plural concepts of capital alongside a process of change in entrepreneurial asset composition. These functions are ‘production factor,’ ‘purchase,’ and ‘calculation.’ Plural concepts of capital are integrated into the viewpoint of an entrepreneur who uses the three functions to produce in the real world. That is a distinctive feature of ACT, and this also means that ACT and entrepreneurship theory are never isolated. Rather, this distinctiveness becomes one of the sources of its plurality.

JEL classification numbers: B13, B25, B41.

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斉藤 尚,塩野谷祐一の経済倫理学 ―卓越主義の構想を中心に―

全文 Abstract 参考文献

Yuichi Shionoya’s Theory of Economic Ethics: Focusing on his Conception of Perfectionism

Nao Saito

Abstract:

This article aims to demonstrate Yuichi Shionoya’s theory of economic ethics by classifying his study into early, middle, and later stages and focusing on his conception of perfectionism. His theory is composed of ethics and economics. In early and later stages, Shionoya proposes his notion of ethics as one category of liberal perfectionism by demonstrating the relationship between the concepts of justice, goodness, and virtue. Part of its originality is that it is defined as being compatible with the pursuit of common good, which is the main purpose of welfare economics. Moreover, he proposes three kinds of economics: economic sociology, economic statics, and economic dynamics in the middle and later stages. He argues that a society in which liberal perfectionism prevails can be realized by the elitist method that he demonstrates in economic sociology. Thus, Shionoya attempts to construct his economic ethics as “universal social science” by integrating the ideas of political philosophy and welfare economics and showing consistency in his entire study. This article questions the consistency of Shionoya’s theory of economic ethics. The rest of this article is organized as follows. First, we classify Shionoya’s study and show that his main purpose is to construct an alternative theory by criticizing neoclassical economics. Second, we clarify his view of perfectionism by showing his ethical system. We then outline his theory of economic ethics by analyzing his economics and clarifying his method of institutional reform. Finally, we express doubt as to whether reform can lead to his concept of an ideal society.

JEL classification numbers: B31, O31.

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English Translation Series: Japanese Historians of Economic Thought〈8〉Zenya Takashima: The Wealth of Nations and the System of Productive Powers Translated by Robert Chapeskie and Akio Hoshino

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講評

第 16 回経済学史学会研究奨励賞受賞作講評
論文賞 塩見由梨「ジェイムズ・ステュアートの商業論」『経済学史研究』59 巻 2 号,2018 年 1 月

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第 3 回経済学史学会受賞作について

93

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研究動向

Norikazu Takami, The Role of the Cowles Commission and RAND Corporation in Transforming Mathematical Economics in the Mid-twentieth Century

94-103

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Notes and Communications

三好宏治,2017 年のアダム・スミス像

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書評

Sachiko Motoyoshi

Harry Bloch, Schumpeter’s Price Theory, Routledge, 2018

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高橋真悟

John Dennis Chasse, A Worker’s Economist: John R. Commons and His Legacy from Progressivism to the War on Poverty, Routledge, 2017

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Akihito Matsumoto

Yukihiro Ikeda and Annalisa Rosselli, eds., War in the History of Economic Thought: Economists and the Question of War, Routledge, 2017

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Toichiro Asada

L. Randall Wray, Why Minsky Matters: An Introduction to the Work of a Maverick Economist, Princeton University Press, 2016

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平方裕久

藤田菜々子『福祉世界― 福祉国家は越えられるか』, 中央公論新社,2017

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佐藤滋正

星野彰男『アダム・スミスの動態理論』, 関東学院大学出版会,2018

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