关键高管“参政议政”能否降低民营上市公司的实际税率?
] Salamon L. M. and Siegfried J. J. Economic Power and Political Influence: The Impact of Industry Structure on Public Policy[J]. The American Political Science Review,1977, 71 (3): 1026-1043.
[10] Shevlin T. Estimating corporate marginal tax rates with asymmetric tax treatment of gains and losses [J]. Journal of the American Taxation Association,1990, (12): 51-67.
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