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
"Lee, Catherine and Pashardes, Panos and Institute for Fiscal Studies (Great Britain)",Who pays indirect taxes?,,Institute for Fiscal Studies,1988,IFS report series,,0902992732,,https://cir.nii.ac.jp/crid/1130000798294437760