@book{oai:ir.ide.go.jp:00027042,
 author = {Sun, Tanzhen and Liang, Shuchun},
 month = {},
 note = {/33/Aj/1003, application/pdf, ASE003800_003},
 publisher = {Institute of Developing Economies},
 title = {The Fiscal Relationship Between Central and local Governments in the Process of Fiscal System Reform},
 year = {1996}
}