付加価値税の軽減税率に対する税負担中立性原則の適用の可否

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ID 2553
FullText File
AN0007142538002.pdf 883 KB
Title Alternative
The Application of the Principle of Fiscal Neutrality to the VAT Reduced Rates System
Authors
KATAYAMA, Naoko Faculty of Economics 和歌山大学研究者総覧
DOI
10.19002/AN00071425.380.19
Journal Title
The Wakayama economic review
ISSN
04516222
NCID
AN00071425
Volume
380
Start Page
19
End Page
39
Order
2
Published Date
2015-06-01
Language
jpn
Keywords
付加価値税
軽減税率
税負担中立性原則
Keywords Alternative
VAT
reduced rates
principle of financial neutrality
Content Type
Departmental Bulletin Paper
Text Version
publisher