@techreport{oai:repository.dl.itc.u-tokyo.ac.jp:00042607,
 author = {Bessho, Shun-ichiro and Hayashi, Masayoshi},
 month = {Dec},
 note = {application/pdf, 本文フィルはリンク先を参照のこと},
 title = {Intensive Margins, Extensive Margins, and the Spousal Allowances in the Japanese System of Personal Income Taxes : A Discrete Choice Analysis},
 year = {2013}
}