著者名,書名,版表示,出版者名,出版年,シリーズ名,番号,ISBN,ISSN,URL
"Shah, Saurin and Towe, Christopher",A U.S. value-added tax--a review of the issues : by Saurin Shah and Christopher Towe,,International Monetary Fund,1995,IMF paper on policy analysis and assessment,,,,https://cir.nii.ac.jp/crid/1130000793987616256