@article{oai:nanzan-u.repo.nii.ac.jp:00000501,
 author = {田平, 正典 and 澁谷, 英樹 and TAHIRA, Masanori and SHIBUTANI, Hideki},
 issue = {8},
 journal = {アカデミア. 社会科学編, Academia. Social sciences},
 month = {Jan},
 pages = {61--83},
 title = {法人税の限界実効税率の推計について : 修正GKS 指標の検討},
 year = {2015},
 yomi = {タヒラ, マサノリ and シブタニ, ヒデキ}
}