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アメリカの社会保障番号制度と税・社会保険料の一体徴収について

Author

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  • 高山, 憲之
  • Takayama, Noriyuki
  • タカヤマ, ノリユキ

Abstract

本稿は2007年10月18日（木）、19日（金）に米国のIRSおよびSSAにてThomas E. Steven氏（IRS, International Visitors Program担当課長）、Alan Plumley氏（IRS調査・分析・統計部局のTechinical Adviser）、Eli Donkar氏（SSA, Deputy Chief Actuary）、Alan Lane氏（SSA, Associate Commissioner）等に対して行ったインタビューの結果をとりまとめたものである。

Suggested Citation

  • 高山, 憲之 & Takayama, Noriyuki & タカヤマ, ノリユキ, 2008. "アメリカの社会保障番号制度と税・社会保険料の一体徴収について," PIE/CIS Discussion Paper 346, Center for Intergenerational Studies, Institute of Economic Research, Hitotsubashi University.
    • Handle: RePEc:hit:piecis:346
    Note: 2008年2月7日
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