@article{oai:ipss.repo.nii.ac.jp:00000100,
 author = {安藤, 道人 and 高久, 玲音 and ANDO, Michihito and TAKAKU, Reo},
 issue = {27},
 journal = {IPSS Working Paper Series (E)},
 month = {Jul},
 pages = {1--40},
 title = {Identifying Tax Mimicking in Municipal Health Insurance: Evidence from A Boundary Reform},
 year = {2016},
 yomi = {アンドウ, ミチヒト and タカク, レオ}
}