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关键高管“参政议政”能否降低民营上市公司的实际税率?

st-IPO performance of China's newly partially privatized firms [J]. Journal of Financial Economics,2007, 84 (2): 330-357.
  [5] Graham J. R. Proxies for the corporate marginal tax rate [J]. Journal of Financial Economics,1996, 42 (2): 187-221.
  [6] Krueger A.O. The Political Economy of the Rent-Seeking Society[J]. The American Economic Review,1974, 64(3
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