@article{oai:u-ryukyu.repo.nii.ac.jp:02002539,
 author = {知念, 裕 and Chinen, Yutaka},
 issue = {64},
 journal = {琉球大学経済研究},
 month = {Sep},
 note = {紀要論文},
 pages = {39--60},
 title = {消費税と所得税の比較},
 year = {2002}
}