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) FUKUSHIMA TAKASHI and HATTA TATSUO,WHY NOT TAX UNIFORMLY RATHER THAN OPTIMALLY?,The Economic Studies Quarterly,0557109X,日本経済学会,1989,40,3,220-238,https://cir.nii.ac.jp/crid/1390001205483140352,https://doi.org/10.11398/economics1986.40.220