地方消費税を巡る税率設定の自由化に伴う経済的影響 : クロスボーダー・ショッピングと租税競争の観点から
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- Material Type
- 記事
- Author/Editor
- 深澤映司
- Publication, Distribution, etc.
- Publication Date
- 2014-04
- Publication Date (W3CDTF)
- 2014-04
- Alternative Title
- Economic effect expected when local governments can autonomously decide tax rates of local consumption tax autonomously : from viewpoints of cross-border shopping and tax competition
- Periodical title
- レファレンス
- No. or year of volume/issue
- (759)
- Volume
- (759)