@article{oai:ritsumei.repo.nii.ac.jp:00001694, author = {武田, 公子}, issue = {6}, journal = {立命館経済学, 立命館経済学}, month = {Mar}, pages = {1111--1128}, title = {個人所得課税をめぐる諸論点}, volume = {59}, year = {2011} }