@article{oai:surugadai.repo.nii.ac.jp:00001916,
 author = {杉田, 芳雄},
 issue = {21},
 journal = {経済研究所所報},
 month = {},
 note = {P(論文)},
 pages = {77--84},
 title = {国民の納税者意識について},
 year = {2017}
}