@techreport{oai:meisei.repo.nii.ac.jp:00002018, author = {堀, 健夫 and 前林, 紀孝 and 盛本, 圭一 and Hori, Takeo and Maebayashi, Noritaka and Morimoto, Keiichi}, issue = {41}, month = {Dec}, title = {Tax Evasion and Optimal Corporate Income Tax Rates}, year = {2018} }