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          <dc:title>平成時代の税制 ―所得税の改革と税収推移―</dc:title>
          <dc:title xml:lang="en">Taxation System of the Heisei period ―Personal Income Tax Reform and the Change of Tax revenue―</dc:title>
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            <jpcoar:creatorName>細川, 潔</jpcoar:creatorName>
            <jpcoar:creatorName xml:lang="ja-Kana">ホソカワ, キヨシ</jpcoar:creatorName>
            <jpcoar:creatorName xml:lang="en">HOSOKAWA, Kiyoshi</jpcoar:creatorName>
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          <jpcoar:subject subjectScheme="Other">税制改革</jpcoar:subject>
          <jpcoar:subject subjectScheme="Other">所得税</jpcoar:subject>
          <jpcoar:subject subjectScheme="Other">法人税</jpcoar:subject>
          <jpcoar:subject subjectScheme="Other">消費税</jpcoar:subject>
          <jpcoar:subject subjectScheme="Other">税率</jpcoar:subject>
          <jpcoar:subject subjectScheme="Other">ブラケット</jpcoar:subject>
          <jpcoar:subject subjectScheme="Other">財源調達機能</jpcoar:subject>
          <jpcoar:subject subjectScheme="Other">所得再配分機能</jpcoar:subject>
          <jpcoar:subject subjectScheme="Other">経済安定化機能</jpcoar:subject>
          <jpcoar:subject subjectScheme="Other">制度減税</jpcoar:subject>
          <jpcoar:subject subjectScheme="Other">特別減税</jpcoar:subject>
          <dc:publisher>愛知学院大学経済学会</dc:publisher>
          <datacite:date dateType="Issued">2022-02-25</datacite:date>
          <dc:language>jpn</dc:language>
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          <jpcoar:sourceIdentifier identifierType="ISSN">2188-2010</jpcoar:sourceIdentifier>
          <jpcoar:sourceTitle>愛知学院大学論叢. 経済学研究</jpcoar:sourceTitle>
          <jpcoar:sourceTitle xml:lang="en">THE KEIZAIGAKU KENKYU : THE AICHI GAKUIN ECONOMIC REVIEW</jpcoar:sourceTitle>
          <jpcoar:volume>9</jpcoar:volume>
          <jpcoar:issue>1</jpcoar:issue>
          <jpcoar:pageStart>55</jpcoar:pageStart>
          <jpcoar:pageEnd>76</jpcoar:pageEnd>
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