@article{oai:ogu.repo.nii.ac.jp:00000505,
 author = {原田, 誠},
 issue = {1/2},
 journal = {大阪学院大学経済論集, THE SOCIETY OF ECONOMICS OSAKA GAKUIN UNIVERSITY},
 month = {Dec},
 pages = {29--44},
 title = {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},
 volume = {34},
 year = {2020}
}