@article{oai:kansai-u.repo.nii.ac.jp:00006071,
 author = {橋本, 恭之},
 journal = {会計検査研究},
 month = {Mar},
 pages = {35--53},
 title = {消費税の逆進性とその緩和策},
 volume = {41},
 year = {2010}
}