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 "Scharf, Kimberley A. and Institute for Fiscal Studies (Great Britain)",International capital tax evasion and the foreign credit puzzle,,Institute for Fiscal Studies,1997,Working paper series,,,,https://cir.nii.ac.jp/crid/1130000796456080256