税率调整、产权安排与实际税负差异——基于两税合并的经验证据

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南方经济 ›› 2012, Vol. 30 ›› Issue (2) : 62-80.

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南方经济 ›› 2012, Vol. 30 ›› Issue (2) : 62-80.
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税率调整、产权安排与实际税负差异——基于两税合并的经验证据

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Tax Rate Adjustment, Property Rights Arrangement and Actual Tax Burden Differences ——Empirical Data from Consolidation of the Two Taxes ——Empirical Data from Consolidation of the Two Taxes Tax Rate Adjustment, Property Rights Arrangement and Real Tax Burden Differences——Empirical Data from Consolidation of the Two Taxes

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{{article.zuoZheCn_L}}. {{article.title_cn}}[J]. {{journal.qiKanMingCheng_CN}}, 2012, 30(2): 62-80
{{article.zuoZheEn_L}}. {{article.title_en}}[J]. {{journal.qiKanMingCheng_EN}}, 2012, 30(2): 62-80
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