@article{oai:nagoya.repo.nii.ac.jp:00008771, author = {大浜, 賢一朗 and OHAMA, Ken-ichiro}, issue = {1}, journal = {経済科学}, month = {Jun}, note = {The purpose of this paper is to examine the effects of size-based corporate tax on the long-run equilibrium. The results show that (ⅰ) an increase in corporate and business taxes may increase private consumption, (ⅱ) the effects of increase in corporate and business taxes on the capital stock depend on the rate of changes in private and public inputs, and (ⅲ) the tax neutrality prevails under certain conditions.}, pages = {63--73}, title = {企業、政府支出と資本蓄積 -外形標準課税の場合-}, volume = {54}, year = {2006} }