少子老龄化背景下日本消费税社会保障财源化研究

毛森沛

The Earmarking of Japan's Consumption Tax for Social Security Financing under Low Fertility and Population Aging

MAO Senpei

日本问题研究 . 2026, (4): 44 -58 . DOI: 10.14156/j.cnki.rbwtyj.2026.04.004