@article{oai:shudo-u.repo.nii.ac.jp:00001661, author = {藤田, 哲雄 and フジタ, テツオ and Fujita, Tetsuo}, issue = {1}, journal = {経済科学研究}, month = {Sep}, note = {P(論文)}, pages = {177--203}, title = {所得税の累進化は,なぜ相続税の累進化よりも遅いのか : イギリス所得税改革の一齣}, volume = {6}, year = {2002}, yomi = {フジタ, テツオ} }