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
"Jacobs, Otto H. and Spengel, Christoph","Effective tax burden in Europe : current situation, past developments and simulations of reforms",,Physica-Verlag,2002,ZEW economic studies,,3790814709,,https://cir.nii.ac.jp/crid/1130282272589898368