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
"Heady, Christopher and World Institute for Development Economics Research and United Nations University",Taxation policy in low-income countries,,"World Institute for Development Economics Research, United Nations University",2001,WIDER discussion paper,,9524552868,,https://cir.nii.ac.jp/crid/1130282272233355392