The reduction of income tax base and the effect on the tax revenues - Collections

＜departmental bulletin paper＞
The reduction of income tax base and the effect on the tax revenues

Creator	Creator Name 藤, 貴子トウ, タカコ To, Takako
Language	Japanese
Publisher	九州大学大学院経済学会
Publisher	Kyushu Daigaku Daigakuin Keizaigakukai
Date	2005-11-30
Source Title	The Keizai Ronkyu
Vol	123
First Page	143
Last Page	162
Publication Type	Version of Record
Access Rights	open access
JaLC DOI	https://doi.org/10.15017/3000387
Table of Contents	はじめに I 昭和40年代の経済環境と税制改正の概要 Ⅱ 課税ベースの縮小と税収への影響　1．課税所得の推移　2．課税軽減措置による所得税減収額と実効税率の推移おわりに

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