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 "Vaillancourt, François and Canadian Tax Foundation","The administrative and compliance costs of the personal income tax and payroll tax system in Canada, 1986",,Canadian Tax Foundation,1989,Canadian tax paper,,0888080379,,https://cir.nii.ac.jp/crid/1130282272123346176