资本弱化规则发展述评
Answer to Corporate Inversions.International Economics Policy Briefs，May：1-13.
［6］ Georg Wamser.2008.The Impact of Thin-Capitalization Rules on External Debt Usage-A Propensity Score Matching Approach.Working Paper.October：1-46.
［7］ Seida，Jim A.and William F.Wempe.2004.Effective Tax Rate Changes and Earnings Stripping Following Corporate Inversion，National Tax Journal
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