@article{oai:atomi.repo.nii.ac.jp:00002459,
 author = {天野, 俊彦},
 issue = {19},
 journal = {跡見学園女子大学マネジメント学部紀要, JOURNAL OF ATOMI UNIVERSITY FACULTY OF MANAGEMENT},
 month = {Jan},
 note = {application/pdf, text},
 pages = {1--50},
 title = {米国における付加価値税を巡る論争 - 米国財政思想の特異性},
 year = {2015}
}