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
"Besley, Timothy J. and Rosen, Harvey S. and Institute for Fiscal Studies (Great Britain)",Vertical externalities in tax setting : evidence from gasoline and cigarettes,,Institute for Fiscal Studies,1997,Working paper series,,,,https://cir.nii.ac.jp/crid/1130000797340943872