Daunton教授の英国税制史を読む Martin Daunton, Trusting Leviathan: the Politics of Taxation in Britain 1799-1914(Cambridge University Press, 2001)
(租税史研究会(税大ジャーナル33号191-211頁に所収) 2021)
OECD, MULTILATERAL CONVENTION TO IMPLEMENT TAX TREATY RELATED MEASURES TO PREVENT BASE EROSION AND PROFIT SHIFTING (学会展望 租税法)
(国家学会雑誌 = The journal of the Association of Political and Social Sciences 2017)