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
"Keen, Michael and International Monetary Fund. Fiscal Affairs Dept","VIVAT, CVAT and all that : new forms of value-added tax for federal systems",,International Monetary Fund,2000,IMF working paper,,,,https://cir.nii.ac.jp/crid/1130000797244924032