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国外税收负担理论研究现状和趋势
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Foreign Economics & Management Vol. 13, Issue 10, pp. 40 - 43 (1991)
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杨良. 国外税收负担理论研究现状和趋势[J]. Foreign Economics & Management, 1991, 13(10): 40–43. 
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1991, Issue 10
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