Integration of Corporate and Individual Taxes : A Treasury Report 92 - Collections

＜departmental bulletin paper＞
Integration of Corporate and Individual Taxes : A Treasury Report 92

Creator	Creator Name 赤石, 孝次 Akaishi, Takatsugu アカイシ, タカツグ Affiliation Affiliation Name 長崎大学経済学部 Faculty of Economics, Nagasaki University
Language	Japanese
Publisher	九州大学経済学会
Publisher	Society of Political Economy, Kyushu University
Date	2003-11-28
Source Title	Keizaigaku=Kenkyu (Journal of Political Economy)
Vol	70
Issue	2/3
First Page	93
Last Page	112
Publication Type	Version of Record
Access Rights	open access
JaLC DOI	https://doi.org/10.15017/3726
Related DOI	經濟學研究 \|\| 70(2/3) \|\| p93-112
	Journal of political economy \|\| 70(2/3) \|\| p93-112
	http://www.econ.kyushu-u.ac.jp/
Related URI	經濟學研究 \|\| 70(2/3) \|\| p93-112
	Journal of political economy \|\| 70(2/3) \|\| p93-112
	http://www.econ.kyushu-u.ac.jp/
Relation	經濟學研究 \|\| 70(2/3) \|\| p93-112
	Journal of political economy \|\| 70(2/3) \|\| p93-112
	http://www.econ.kyushu-u.ac.jp/
Table of Contents	序　問題の所在第１章　配当課税のOLD VIEW 第２章　中立性仮説第３節　配当課税のNEW VIEW 第４章　NECLEUS理論第５章　財務省報告９２によるOLD VIEWの採用と統合方式の検討むすびにかえて

File	FileType	Size	Views	Description
KJ00004255531	pdf	1.85 MB	521

Record ID	3726
Peer-Reviewed	Refereed
Subject Terms	配当課税
	所得税統合論
	taxation on dividend income
	fusion theory of individual tax
ISSN	0022-975X
NCID	AN00070058
Type	論文
	紀要論文
	Article
Created Date	2009.04.22
Modified Date	2022.02.10