@article{oai:kwansei.repo.nii.ac.jp:00030428,
 author = {上村, 敏之 and Uemura, Toshiyuki},
 issue = {1/2},
 journal = {経済学論究, The journal of economics of Kwansei Gakuin University},
 month = {Sep},
 pages = {27--57},
 title = {法人所得の「平均実効税率」のモデルと計測手法の検討 : 日本の実証分析の包括的なサーベイ},
 volume = {76},
 year = {2022}
}