@article{oai:kwansei.repo.nii.ac.jp:00019064,
 author = {前田, 高志 and Maeda, Takashi},
 issue = {4},
 journal = {経済学論究},
 month = {Mar},
 pages = {49--69},
 title = {アメリカにおける企業の州・地方税負担},
 volume = {67},
 year = {2014}
}