応益課税としての固定資産税の検証

智視 宮崎, Tomomi Miyazaki, 主光 佐藤 and Motohiro Sato

No 8, CCES Discussion Paper Series from Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University

Keywords: 固定資産税; 応益原則; Benefit View (search for similar items in EconPapers)
JEL-codes: H22 H71 H72 (search for similar items in EconPapers)
Pages: 38 pages
Date: 2008-12
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Persistent link: https://EconPapers.repec.org/RePEc:hit:ccesdp:8

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