@book{22351,
	author = {Musgrave, Richard Abel and Musgrave, Peggy B.},
	title = {Public finance in theory and practice /},
	publisher = {McGraw-Hill Kogakusha,},
	year = {1980.},
	series = {International student edition., MacGraw-Hill.},
	address = {Tokyo :},
	edition = {3rd ed.}
}