@article{oai:glim-re.repo.nii.ac.jp:00002706,
 author = {金田, 直之 and Kaneda, Naoyuki},
 issue = {4},
 journal = {學習院大學經濟論集, The journal of Faculty of Economics, Gakushuin University},
 month = {Jan},
 note = {application/pdf, This paper takes advantage of the tax planning approach of Scholes and Wolfson(1992) and clarifies the implication of the tax deferral in the corporate tax policy.If corporations accumulate profits internally,it would lead to the inefficient use of capital.The actual tax laws of many countries deal with this problem.But in Japan,this issue is not well compensated by the tax law.To clarify the behavior of tax payers in Japan, the government should disclose the tax return information so that empirical research would be the basis of sound tax policy and economic growth.},
 pages = {245--250},
 title = {Taxation on corporation and incentives to defer payment of tax;implication for corporate tax policy},
 volume = {49},
 year = {2013},
 yomi = {カネダ, ナオユキ}
}