@article{oai:nagoya.repo.nii.ac.jp:00008735,
 author = {大浜, 賢一朗 and OHAMA, Ken-ichiro},
 issue = {3},
 journal = {経済科学},
 month = {Dec},
 note = {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.},
 pages = {79--86},
 title = {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},
 volume = {53},
 year = {2005}
}