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
"Coelho, Isaias and Ebrill, Liam P. and Summers, Victoria and International Monetary Fund. Fiscal Affairs Dept",Bank debit taxes in Latin America : an analysis of recent trends,,International Monetary Fund,2001,IMF working paper,,,,https://cir.nii.ac.jp/crid/1130282269014937088