国家間の租税競争についての一考察 : 法人所得税最低税率の合意が底辺への競争に終止符を打つか
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- Material Type
- 記事
- Author/Editor
- 原田 誠
- Author Heading
- Alternative Title
- A Research Note on Inter-Nation Tax Competition : Can Minimum Corporation Tax Rate Terminate a Race to the Bottom?
- Periodical title
- 大阪学院大学経済論集 The Osaka Gakuin review of economics / 大阪学院大学経済学会 編
- No. or year of volume/issue
- 34(1・2):2020.12
- Volume
- 34
- Issue
- 1・2
- Pages
- 29-44