@techreport{oai:kwansei.repo.nii.ac.jp:00031075,
 author = {上村 , 敏之 and Uemura, Toshiyuki},
 issue = {248},
 month = {Apr},
 title = {Changes in Effective Tax Rates due to Fundamental Corporate Tax Reforms : Analysis of Financing Neutrality Using a Forward-Looking Model},
 year = {2023}
}