シャウプ勧告の附加価値税の源流--アメリカ財務省報告書の政策意図と現実
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- Material Type
- 記事
- Author/Editor
- 関口 智
- Author Heading
- Periodical title
- 地方税 / 地方財務協会 編
- No. or year of volume/issue
- 49(10) 1998.10
- Volume
- 49
- Issue
- 10
- Pages
- 107～145
- Publication date of volume/issue (W3CDTF)
- 1998-10