租税徴収率指標の再検討と地方税徴収率格差の要因分析--アンケート調査と実態調査から
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- Material Type
- 記事
- Author/Editor
- 林 智子
- Author Heading
- Alternative Title
- Review of collection rate index in taxation and empirical analyses from the root causes of the collection rate differences among local government: from questionnaires and investigation of the actual conditions
- Periodical title
- 経済学論究 = The journal of economics of Kwansei Gakuin University
- No. or year of volume/issue
- 62(4) 2009.3
- Volume
- 62
- Issue
- 4
- Pages
- 97~124