@article{oai:keiho.repo.nii.ac.jp:00000904,
 author = {高橋, 美多 and Takahashi, Mita},
 issue = {1},
 journal = {大阪経済法科大学経済学論集, The Economic studies},
 month = {Dec},
 pages = {27--38},
 title = {＜論文＞最適な資本課税と関税政策－外国税額控除が存在するケースー},
 volume = {32},
 year = {2010},
 yomi = {タカハシ, ミタ}
}