Devereux M. P., R. Griffith and A. Klemm, 2002, "Corporate income tax reforms and international tax competition", Economic policy.Modigliani F. and M. H. Miller, 1963, "Corporate income taxes and the cost of capital: a correction", The American Economic Review.（这篇很经典）
Devereux M. P., R. Griffith and A. Klemm, 2002, "Corporate income tax reforms and international tax competition", Economic policy.
Modigliani F. and M. H. Miller, 1963, "Corporate income taxes and the cost of capital: a correction", The American Economic Review.（这篇很经典）