@article{oai:kwansei.repo.nii.ac.jp:00018917,
 author = {林, 宜嗣 and Hayashi, Yoshitsugu},
 issue = {3},
 journal = {経済学論究},
 month = {Dec},
 pages = {263--281},
 title = {消費税の自動伸縮性 : 税収弾性値による検証},
 volume = {63},
 year = {2009}
}