Papers
Number of the published data : 28
No. Title of presented paper Author's name etc. Journal name Volume/issue,page Date of Publication ISSN DOI URL
1 On the Local consumption taxation
Uchiyama Akira
税制研究
55, 79-90
02/2009



2 現代財政の機能と本質に関する試論

立命館大学「社会システム研究」
17
09/2008



3 「第2次税源移譲と2つのオプション」

『立命館経済学』
56/ 5・6
03/2008



4 Re-Distribution of Income Taxation between Central and Local Government in Japan
Uchiyama Akira
『分権型社会の制度設計』
日本地方財政学会研究叢書, 33-46
11/2005



5 On the Principles of Taxation
Uchiyama Akira
租税理論学会研究叢書
14, 17-34
11/2004



6 地域・自治体理論の新しい地平
平剛
財政学研究
29
10/2001



7 法人事業税の外形課税批判論を考える

『住民と自治』自治体研究社
448
08/2000



8 東京銀行外形課税導入と残された課題

『住民と自治』自治体研究社
445
05/2000



9 地域分権と税源移譲論

『経営と情報』
12/ 2
04/2000



10 Companyism and Tax Reform in Japan

大槻書店

1996



11 An Analysis of the System of the Fee for Day Nursery

The Journal of the Tokyo Institute for Municipal Research
86/ 1, 49
1995



12 Analysis and Reform on Funds of Disaster Policy

日本財政学会第52回大会研究報告(於:岡山大学)

1995



13 Chinese Tax Reform, translated from Chinese Book, edited by SHi ban-ruo and Song lan

KIU Journal of Economics & Business Studies

1995



14 An Analysis of the Fees for Public Services in Local Government

JYUMIN TO JICHI MONTHLY
375, 8
1994



15 Taxation on Capital Gains

谷沢書房

1993



16 Japanese 'Kaishaism'-Companyism and Corporate Taxation, No. 1, No. 2

The Journal of Kyushu International University
5/ 1, 1 5/2,1
1993



17 Japanese 'Kaishaism'-Companyism and Corporate Taxation, No. 2

The Journal of Kyushu International University
5/ 2, 1
1993



18 Notes on Japanese Tax System

Studies of Law and Economics
3/ 3
1992



19 British Tax Reform in the 1980s

Studies of Law and Economics
1/ 2
1989



20 An Analysis of the Policy of Preschool Fees

Monthly Review of Preschool Education
152,2
1989



21 Public Finance in Japan

ミネルヴァ書房

1988



22 Local Tax System and Development Profit

Municipal Problems
78/ 8
1987



23 Economics of Value Added Tax

大月書店

1986



24 Public Finance Problems in Japan



1983



25 Municipal Finance and Imposition

Municipal Problems
74/ 5
1983



26 Local Government Finance in Japan

有斐閣

1982



27 Public Finance

有斐閣

1978



28 Benefit Principle in Local Taxation

Municipal Problems
67/ 7
1976