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国家間の租税競争についての一考察ー法人所得税最低税率の合意が底辺への競争に終止符を打つか
https://doi.org/10.24730/00000398
https://doi.org/10.24730/00000398718b9d79-afe0-4a28-90bd-ec0f803047c1
名前 / ファイル | ライセンス | アクション |
---|---|---|
原田誠「国家間の租税競争についての一考察ー法人所得税最低税率の合意が底辺への競争に終止符を打つか」 (571.0 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2022-01-22 | |||||
タイトル | ||||||
タイトル | 国家間の租税競争についての一考察ー法人所得税最低税率の合意が底辺への競争に終止符を打つか | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | A Research Note on Inter-nation Tax Competition ーCan Minimum Corporation Tax Rate Terminate a Race to the Bottom? | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 租税競争 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 法人税最低税率 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 租税協調 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 底辺の競争 | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Tax Competition | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Minimum Corporation Tax rate | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Tax Harmonization | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Race to the Bottom | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
ID登録 | ||||||
ID登録 | 10.24730/00000398 | |||||
ID登録タイプ | JaLC | |||||
著者 |
原田, 誠
× 原田, 誠 |
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著者別名 | ||||||
識別子Scheme | WEKO | |||||
識別子 | 565 | |||||
姓名 | Harada, Makoto | |||||
書誌情報 |
大阪学院大学経済論集 en : THE SOCIETY OF ECONOMICS OSAKA GAKUIN UNIVERSITY 巻 34, 号 1/2, p. 29-44, 発行日 2020-12-31 |
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出版者 | ||||||
出版者 | 大阪学院大学経済学会 | |||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 2423-950X | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 |