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
"Devereux, M. P. and Pearson, Mark and Institute for Fiscal Studies (Great Britain)",Corporate tax harmonisation and economic efficiency,,Institute for Fiscal Studies,1989,IFS report series,,0902992805,,https://cir.nii.ac.jp/crid/1130282272713604736