Author,Title,Edition,Publisher,Year,Series,Number,ISBN,ISSN,URL United States. Congressional Budget Office,"Federal taxation of tobacco, alcoholic beverages, and motor fuels",,"Congress of the U.S., Congressional Budget Office : For sale by Sup. of Docs., U.S. G.P.O.",1990,A CBO study,,,,https://cir.nii.ac.jp/crid/1130000797432253952