@article{oai:iwate-pu.repo.nii.ac.jp:00003745,
 author = {伊藤, 健宏 and 迫, 一光},
 journal = {総合政策, Journal of policy studies},
 month = {Mar},
 pages = {1--12},
 title = {公的介護制度の財源としての環境税と消費税の比較研究},
 volume = {22},
 year = {2021},
 yomi = {イトウ, タケヒロ}
}