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
"Steuerle, C. Eugene and American Enterprise Institute",Who should pay for collecting taxes? : financing the IRS,,"American Enterprise Institute for Public Policy Research,Distributed by arrangement with UPA, Inc.",1986,AEI studies,,"0844736104,0844736090",,https://cir.nii.ac.jp/crid/1130000796793407360