@article{oai:sgul.repo.nii.ac.jp:00000113,
 author = {渡辺, 恵一},
 issue = {2},
 journal = {札幌学院商経論集 = Sapporo Gakuin University review of economics and business},
 month = {Nov},
 note = {Bulletin},
 pages = {1--18},
 title = {スミス租税論再考 : 地租と内国消費税を中心にして},
 volume = {24},
 year = {2007}
}