Departmental Bulletin Paper 付加価値税の軽減税率に対する税負担中立性原則の適用の可否
The Application of the Principle of Fiscal Neutrality to the VAT Reduced Rates System

片山, 直子

380pp.19 - 39 , 2015-06-01
ISSN:04516222
NCID:AN00071425
Full-Text

http://repository.center.wakayama-u.ac.jp/files/public/0/2553/20180820140035901825/AN0007142538002.pdf

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