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 "Gammie, Malcolm and Robinson, Bill and Fitchew, Geoffrey and Institute for Fiscal Studies (Great Britain)","Beyond 1992 : a European tax system : proceedings of the fourth IFS conference, Oxford 1989",,Institute for Fiscal Studies,1989,IFS commentary,,0902992791,,https://cir.nii.ac.jp/crid/1130000795113118720