@article{oai:kwansei.repo.nii.ac.jp:00019149, author = {上村, 敏之 and 北村, 智紀 and 金田, 陸幸 and Uemura, Toshiyuki and Kitamura, Tomoki and Kaneda, Takayuki}, issue = {4}, journal = {経済学論究}, month = {Mar}, pages = {1--16}, title = {税制改正にともなう家計の所得弾性値 : 高齢者パネルデータによる実証分析}, volume = {69}, year = {2016} }