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
"Chelliah, Raja Jesudoss and Sinha, Narain","Measurement of tax effort of state governments, 1973-76",,World Bank,1982,World Bank staff working papers,,0821300164,,https://cir.nii.ac.jp/crid/1130000796129004160