@article{oai:ritsumei.repo.nii.ac.jp:00001467, author = {内山, 昭}, issue = {5}, journal = {立命館経済学, 立命館経済学}, month = {Dec}, pages = {596--623}, title = {地方分権と地方税拡充論 -都道府県税を中心に}, volume = {49}, year = {2000} }