わが国が採用すべきなのは,給付付き税額控除か?複数税率化か? 逆進性対策の再検討 (特集消費税制の再検討)

わが国が採用すべきなのは,給付付き税額控除か?複数税率化か? 逆進性対策の再検討

(特集消費税制の再検討)

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Material Type: 記事
Title: わが国が採用すべきなのは,給付付き税額控除か?複数税率化か? 逆進性対策の再検討
Author/Editor: 橋本恭之
Series Title: 特集消費税制の再検討
Author Heading: 橋本恭之
Periodical title: 税研 : 租税の総合専門誌 : Zeiken / 編集委員会編
No. or year of volume/issue: 28(5)=167:2013.1
Volume: 28
Issue: 5
Sequential issue number: 167
Pages: 51-58
Publication date of volume/issue (W3CDTF): 2013-01
ISSN (Periodical Title): 0911-9078
ISSN-L (Periodical Title): 0911-9078
Publication (Periodical Title): 東京 : 日本税務研究センター
Place of Publication (Country Code): JP
Text Language Code: jpn
NDLC: ZD22
Target Audience: 一般
Holding library: 国立国会図書館
Call No.: Z3-1951
Data Provider (Database): 国立国会図書館 : 国立国会図書館雑誌記事索引
https://ndlsearch.ndl.go.jp
Bibliographic ID (NDL): 024248394
http://id.ndl.go.jp/bib/024248394
Bibliographic Record Category (NDL): 632