@article{oai:tou.repo.nii.ac.jp:00000049,
 author = {中村 , 俊紀 and Nakamura, Toshiki},
 issue = {2},
 journal = {東京通信大学紀要, Journal of Tokyo Online University},
 month = {Mar},
 note = {In recent years, the rapid increase in wealth inequality is one of the most
important problems as well as income disparity in Japan. The Gift tax is the
complementary tax of inheritance tax, and these taxes have function as redistribution
of property such as correction with tax payment amount.
The previous studies have analyzed the inequality of assets and incomes using the
Gini coefficient. However, the analysis on the index with gift tax is not progressing.
Therefore, the purpose of this paper is to analyze redistribution effect and to clarify
complementary elements with Gift tax on inheritance tax.},
 pages = {17--34},
 title = {贈与税の補完税としての役割に関する考察 ―贈与税の課税効果と補完性の経済分析―},
 year = {2020},
 yomi = {ナカムラ , トシキ}
}