@article{oai:ritsumei.repo.nii.ac.jp:00001686,
 author = {鶴田, 廣巳},
 issue = {6},
 journal = {立命館経済学, 立命館経済学},
 month = {Mar},
 pages = {962--985},
 title = {給付付き税額控除をめぐる論点},
 volume = {59},
 year = {2011}
}