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法人事業税に外形標準課税を適用した際の動学マクロ効果
https://doi.org/10.18999/ecos.53.3.79
https://doi.org/10.18999/ecos.53.3.79d5a85f47-702a-4526-856d-c3344b81f0e2
名前 / ファイル | ライセンス | アクション |
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ecos_53_3_79.pdf (705.2 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2008-09-02 | |||||
タイトル | ||||||
タイトル | 法人事業税に外形標準課税を適用した際の動学マクロ効果 | |||||
言語 | ja | |||||
その他のタイトル | ||||||
その他のタイトル | The Dynamic Macroeconomic Effect of a Tax based on Business Size Applying to Corporate Enterprise Taxation | |||||
言語 | en | |||||
著者 |
大浜, 賢一朗
× 大浜, 賢一朗× OHAMA, Ken-ichiro |
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アクセス権 | ||||||
アクセス権 | open access | |||||
アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||
抄録 | ||||||
内容記述 | This paper examines how a tax based on business size which is applied to a corporate enterprise taxation affects on the long-term equilibrium, incorporating infinitely lived, representative consumers and value-maximizing firms with adjustment costs in investment. The following results can be obtained:(i)The magnitude of the decrease in the steady-state consumption is larger when the corporate enterprise tax rate rises than when the corporate tax rate does, and (ⅱ)The changes of the steady-state capital and consumption by rising in capital-debt ratio of the firms are ruled by King's results. | |||||
言語 | en | |||||
内容記述タイプ | Abstract | |||||
出版者 | ||||||
言語 | ja | |||||
出版者 | 名古屋大学経済学会 | |||||
言語 | ||||||
言語 | jpn | |||||
資源タイプ | ||||||
資源 | http://purl.org/coar/resource_type/c_6501 | |||||
タイプ | departmental bulletin paper | |||||
出版タイプ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
ID登録 | ||||||
ID登録 | 10.18999/ecos.53.3.79 | |||||
ID登録タイプ | JaLC | |||||
ISSN(print) | ||||||
収録物識別子タイプ | PISSN | |||||
収録物識別子 | 0022-9725 | |||||
書誌情報 |
ja : 経済科学 巻 53, 号 3, p. 79-86, 発行日 2005-12-25 |
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フォーマット | ||||||
application/pdf | ||||||
著者版フラグ | ||||||
値 | publisher | |||||
URI | ||||||
識別子 | http://hdl.handle.net/2237/10486 | |||||
識別子タイプ | HDL |