@article{刘志阔,
title = {中国企业所得税的有效税率差异研究——基于财务报表附注数据的分解},
author = {刘志阔 and 汪殊逸 and 翁倩茹 and 赵小路 },
journal = {经济科学},
volume = {46},
pages = {141-158},
year = {2024},
}