000			00369pab a2200133 454500
008			180718b1986 xxu||||| |||| 00| 0 eng d
100			_aMaruyama, Takamitsu
245			_aThe shoup recomendation and the current local tax system
260			_c1986
300			_a47-64
650			_aLocal Taxation - Japan
773			_aLocal Government Review in Japan
909			_a12825
999			_c12825 _d12825