@article{oai:kwansei.repo.nii.ac.jp:00018871,
 author = {横山, 直子 and Yokoyama, Naoko},
 issue = {1},
 journal = {経済学論究},
 month = {Jul},
 pages = {19--37},
 title = {納税協力費と納税意識},
 volume = {62},
 year = {2008}
}