Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) 永井 四郎 and Nagai Shiro,The Theory of the' Incentive Tax Rate',麗澤経済研究,0919-6706,麗澤大学経済学会,2011-03-10,19,1,19-27,https://cir.nii.ac.jp/crid/1390572174293156608,https://doi.org/10.18901/00000127