Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) Nobuo Akai and Tsuyoshi Goto,"The Fiscal Common Pool Problem, Municipal Mergers, and Spillovers",Public Finance Review,1091-1421,SAGE Publications,2022-05,50,3,307-335,https://cir.nii.ac.jp/crid/1360861295376451840,https://doi.org/10.1177/10911421221105519