Petkova,Ralitsa,DotheFama-Frenchfactorsproxyforinnovationsinpredictivevariables?Journaloffinance,Apr2006,61(2):581-612
中国企业的名XLMm税负很高,但a1F8际税负大打折8sbM,原因之一就6DvP政府的手乱介UPJH,不是营造三OMJ0环境,而是直JPpK干预微观运营nxFc