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 Institute for Fiscal Studies (Great Britain),"Surplus ACT, a solution in sight? : proceedings of the IFS conference 24 June 1993",,Institute for Fiscal Studies,1993,IFS commentary,,187335729X,,https://cir.nii.ac.jp/crid/1130000795497198464