@article{oai:kansai-u.repo.nii.ac.jp:00002701,
 author = {林, 宏昭},
 journal = {セミナー年報},
 month = {Mar},
 note = {第200回記念産業セミナー},
 pages = {57--72},
 title = {税と格差社会},
 volume = {2013},
 year = {2014}
}