KYOSUKE KAKUDA

J-GLOBAL         Last updated: Mar 9, 2017 at 04:50
 
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Name
KYOSUKE KAKUDA
E-mail
k-kakudasozo.ac.jp
Affiliation
Toyohashi Sozo University
Section
Faculty of Business AdministrationDepartment of Business Administration

Misc

 
角田 享介
税務大学校論叢   (80) 265-400   Jul 2015
Kakuda Kyosuke
Journal of business and economics   92(1) 87-115   Sep 2012
This article studies the process of convergence of financial income taxation in the Japanese tax system and clarifies the change in tax policy through two technical terms: "General tax system" and "Special policy tax system." Although the converge...