法制度の効率性と租税法の役割 ―Kaplow

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PDFあり。 ⇒藤谷武史「法制度の効率性と租税法の役割 ―Kaplow ＆ Shavell の“double distortion” テーゼ再訪」『フィナンシャル・レビュー』152 (2023)　https://t.co/j0szemJsDP

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