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
"能勢, 哲也",Built-in flexibility of personal income taxation : a test on the K-B-H-V U.K. model,,"Institute of Economic Research, Kobe University of Commerce",1971,Working paper,,,,https://cir.nii.ac.jp/crid/1130000796557981568