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 "Mihaljek, Dubravko and Lipschitz, Leslie","Tariffs, optimal taxes, and collection costs",,International Monetary Fund,1992,IMF working paper,,,,https://cir.nii.ac.jp/crid/1130000795098993792