@article{oai:niigata-u.repo.nii.ac.jp:00029016,
 author = {池上, 岳彦},
 issue = {1},
 journal = {専修経済学論集, 専修経済学論集},
 month = {Jul},
 pages = {1--26},
 title = {カーター報告の一般売上税論 : 包括的所得税主義と小売売上税},
 volume = {32},
 year = {1997}
}