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1 2 3 4 5 (2,433 ) 4,026 2710 243.3 2728 402.6 6 402.6 402.6 243.3 7 8 20.5 11.5 1.51 0.50.5 1.5 9 10 11 12 13 100 99 4 97 14 A AB A 12 14.615/100 1.096/1000 B B 1.096/1000 300 A1.5 B1.25 24 4,182,500

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147 2 62 4 3.2.1.16 3.2.1.17 148 63 1 3.2.1.F 3.2.1.H 3.1.1.77 1.5.13 1 3.1.1.05 2 3 4 3.2.1.20 3.2.1.22 3.2.1.24 3.2.1.D 3.2.1.E 3.2.1.18 3.2.1.19 2 149 3.2.1.23 3.2.1.G 3.1.1.77 3.2.1.16 570 565 1 2

24 201170068 1 4 2 6 2.1....................... 6 2.1.1................... 6 2.1.2................... 7 2.1.3................... 8 2.2..................... 8 2.3................. 9 2.3.1........... 12

Graduate School of Policy and Management, Doshisha University 53 動学的資本税協調と公的資本形成 あらまし Zodrow and Mieszkowski 1986 Wilson 1986 Batina はじめに Zodr

Graduate School of Policy and Management, Doshisha University 53 動学的資本税協調と公的資本形成 あらまし Zodrow and Mieszkowski 1986 Wilson 1986 Batina 2009 1. はじめに Zodrow and Mieszkowski 1986 Wilson 1986 Tax Competition