著者名,論文名,雑誌名,ISSN,出版者名,出版日付,巻,号,ページ,URL,URL(DOI) Michael Keen and Kai A. Konrad,The Theory of International Tax Competition and Coordination,"handbook of public economics, vol. 5",1573-4420,Elsevier,2013,Vol. 5,,257-328,https://cir.nii.ac.jp/crid/1360011145864675328,https://doi.org/10.1016/b978-0-444-53759-1.00005-4