共 50 条
- [2] Corporation tax asymmetries: effective tax rates and profit shifting [J]. International Tax and Public Finance, 2011, 18 : 422 - 435
- [3] ESTIMATES OF EFFECTIVE MARGINAL TAX RATES ON FACTOR INCOMES [J]. JOURNAL OF BUSINESS, 1981, 54 (02): : 191 - 226
- [7] EFFECTIVE AVERAGE US CORPORATION INCOME TAX RATES [J]. NATIONAL TAX JOURNAL, 1974, 27 (02) : 245 - 259
- [9] Incidence or Effects of the Corporation Income Tax? [J]. AMERICAN ECONOMIC REVIEW, 1946, 36 (05): : 903 - 906