@article{oai:kwansei.repo.nii.ac.jp:00028229,
 author = {前田, 高志 and Maeda, Takashi},
 issue = {1},
 journal = {経済学論究, The journal of economics of Kwansei Gakuin University},
 month = {Jun},
 pages = {207--243},
 title = {観光振興財源としての宿泊税の制度設計と課題},
 volume = {73},
 year = {2019}
}