@article{oai:ogu.repo.nii.ac.jp:00000394,
 author = {村上, 睦},
 issue = {1-2},
 journal = {大阪学院大学 経済論集, The Osaka Gakuin Review of Economics},
 month = {Dec},
 pages = {107--128},
 title = {国境調整税(DBCFT)と国際租税戦略},
 volume = {32},
 year = {2018}
}