@article{oai:soar-ir.repo.nii.ac.jp:00002794, author = {Miyajima, Hiroshi}, journal = {信州大学経済学論集}, month = {Feb}, note = {Article, 信州大学経済学論集 20:69-84(1983)}, pages = {69--84}, title = {The Compliance Gap Problem in Japan's Individual Income Tax and Estimates of the Compliance Gap in the U.S. Federal Individual Income Tax}, volume = {20}, year = {1983} }