@article{oai:kanagawa-u.repo.nii.ac.jp:00011322,
 author = {小林, 晃 and Kobayashi, Akira},
 journal = {商経論叢},
 month = {Sep},
 note = {研究ノート},
 pages = {107--144},
 title = {財政学ノート (4)},
 volume = {26(3・4)},
 year = {1991}
}