@article{oai:oka-shodai.repo.nii.ac.jp:00000226,
 author = {Kojima, Hisashi},
 issue = {1},
 month = {Jul},
 note = {6, KJ00009709884, P},
 pages = {51--75},
 title = {Does the ""law of the stronger"" hold?: a theory of tax shifting with bargaining power},
 volume = {47},
 year = {2011}
}