Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) "Sano, Hiroyuki",Theory and Empirical Evidence on Tax Evasion,Economic Studies,04516265,北海道大学大学院経済学研究院,2020-01-17,69,2,19-49,https://cir.nii.ac.jp/crid/1050285299732590080,