@article{oai:kwansei.repo.nii.ac.jp:00018994,
 author = {林田, 吉恵 and Hayashida, Yoshie},
 issue = {2},
 journal = {経済学論究},
 month = {Sep},
 pages = {145--171},
 title = {キャッシュ・フロー法人税の研究 : 税率の試算と業種間の税負担率},
 volume = {65},
 year = {2011}
}