@article{oai:surugadai.repo.nii.ac.jp:00002242,
 author = {杉田, 芳雄},
 issue = {22},
 journal = {経済研究所所報},
 month = {},
 note = {P(論文)},
 pages = {139--150},
 title = {累進課税制度に関する一考察},
 year = {2019}
}