IS THE CORPORATE-TAX SHIFTED - EMPIRICAL-EVIDENCE FROM ASEAN

被引：2

作者：

SHOME, P

机构：

来源：

PUBLIC FINANCE QUARTERLY | 1985年 / 13卷 / 01期

关键词：

D O I：

10.1177/109114218501300102

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

引用

页码：21 / 46

页数：26

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[1] AN EMPIRICAL ESTIMATE OF CORPORATE-TAX REFUNDABILITY AND EFFECTIVE TAX RATES
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