@article{oai:kwansei.repo.nii.ac.jp:00019024,
 author = {上村, 敏之 and Uemura, Toshiyuki},
 issue = {2},
 journal = {経済学論究},
 month = {Sep},
 pages = {119--135},
 title = {所得税の税収構造の要因分解による実証分析 : 所得控除の税収ロスと税率変更による増収額の試算},
 volume = {66},
 year = {2012}
}