@article{oai:kwansei.repo.nii.ac.jp:00029809,
 author = {藤原, 憲二 and Fujiwara, Kenji},
 issue = {1},
 journal = {経済学論究, The journal of economics of Kwansei Gakuin University},
 month = {Jun},
 pages = {1--16},
 title = {On the Equivalence between Ad Valorem and Specific Taxation under Imperfect Competition},
 volume = {75},
 year = {2021}
}