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
"Dresch, Stephen P. and National Bureau of Economic Research and Lin, An-loh and Stout, David K.",Substituting a value-added tax for the corporate income tax : first-round analysis,,Published for the National Bureau of Economic Research by Ballinger Publishing Co.,1977,Fiscal studies,,0884104745,,https://cir.nii.ac.jp/crid/1130000798321022208