償却資産に対する固定資産税の何が問題か : 課税ベースの地域間移動と租税競争の可能性
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- Material Type
- 記事
- Author/Editor
- 深澤映司
- Publication, Distribution, etc.
- Publication Date
- 2021-03
- Publication Date (W3CDTF)
- 2021-03
- Alternative Title
- What Issues Exist with Property Tax on Depreciable Assets?: Interregional Movement of Tax Base and Tax Competition between Municipalities
- Periodical title
- レファレンス
- No. or year of volume/issue
- (843)
- Volume
- (843)