Nakama Mizuki

Affiliate Master Yamaguchi University

Incidence of an Interest Income Tax under Bequest as Consumption Model : Reconsideration of Diamond (1970)

山口経済学雑誌 Volume 61 Issue 6 Page 551-566

published_at 2013-03-31

Title

消費遺産動機と利子所得税の帰着 : Diamond(1970)の再考

Incidence of an Interest Income Tax under Bequest as Consumption Model : Reconsideration of Diamond (1970)

Creators Nakama Mizuki

Source Identifiers

Languages jpn

Resource Type departmental bulletin paper

Publishers 山口大學經濟學會

Date Issued 2013-03-31

File Version Version of Record

Access Rights open access

Relations

[ISSN]0513-1758

[NCID]AN00243258

Schools 経済学部