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税收中性原则与税收杠杆作用的比较与分析
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Journal of Finance and Economics Vol. 18, Issue 07, pp. 15 - 18 (1992)
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林培富. 税收中性原则与税收杠杆作用的比较与分析[J]. Journal of Finance and Economics, 1992, 18(7): 15–18. 
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1992, Issue 07
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