@article{oai:kansai-u.repo.nii.ac.jp:00008735,
 author = {Tsuruta, Hiromi},
 journal = {Kansai University review of business and commerce},
 month = {Mar},
 pages = {87--104},
 title = {Regional Disparities and Reform of Local Public Finances},
 volume = {10},
 year = {2008}
}