@book{ BA30162300, author = "International Bureau of Fiscal Documentation and Holfeuer, Alfred and Avery Jones, J. F. (John Francis) and Goodman, Wolfe D.", title = "Comparative study of inheritance and gift taxes : country surveys", publisher = "International Bureau of Fiscal Documentation", year = "1994", series = "European taxation", number = "Special issue", URL = "https://ci.nii.ac.jp/ncid/BA30162300" }