@article{oai:kwansei.repo.nii.ac.jp:00030646,
 author = {上村, 敏之 and Uemura, Toshiyuki},
 issue = {3},
 journal = {経済学論究, The journal of economics of Kwansei Gakuin University},
 month = {Dec},
 pages = {187--215},
 title = {法人所得の「限界実効税率」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}
}