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
"Alm, James and Martinez-Vazquez, Jorge and Wallace, Sally",Taxing the hard-to-tax : lessons from theory and practice,,Elsevier,2004,Contributions to economic analysis,,0444516778,,https://cir.nii.ac.jp/crid/1130000794947861504