@article{oai:konan-u.repo.nii.ac.jp:00001516,
 author = {小林, 均 and Kobayashi, Hitoshi},
 issue = {1・2},
 journal = {甲南経済学論集, Konan Economic Papers},
 month = {Jan},
 note = {application/pdf},
 pages = {47--76},
 title = {＜研究ノート＞マーリーズ・レヴューと消費税の位置づけ : 税収、所得再分配、労働意欲},
 volume = {55},
 year = {2015},
 yomi = {コバヤシ, ヒトシ}
}