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
"Thimann, Christian and Vittas, Hari",Effective taxation for recipients of social assistance in Germany and tne consequences of the 1996 tax reform,,International Monetary Fund,1995,IMF working paper,,,,https://cir.nii.ac.jp/crid/1130282270389597568