@article{oai:ir.kagoshima-u.ac.jp:00012641,
 author = {高橋, 洋輔 and 朴, 源 and 石塚, 孔信},
 journal = {経済学論集, Journal of economics and sociology, Kagoshima University},
 month = {2016-10-31},
 pages = {49--89},
 title = {酒税の性格とあり方 : 個別消費課税の経済学的根拠に基づく検討},
 volume = {73},
 year = {}
}