5Jack Mhintz, the Corporation Tax, in Michael · P · Dveteux edited, the Economics of Tax Policy, Oxford University Press, 1996.
6Michael Wasylenko.Taxation and Economic Development:The State of the Economic Ltterature.in W?Bartey Hiklreth James A?Richardson edited.Handbook on Taxation.Dekker INC.1999.
7C·尤尔·克沃斯.《对在中国的外国直接投资税收的分析》[J].经济译文,1991,.
8李杨.《财政补贴的经济分析》.上海三联书店1990年版.
9O·尤尔·克沃斯.《对在中国的外国直接投资税收的分析》[J].经济译文,1991,.
10Jack Mintz. the Corporation Tax. in Michael · P · Deveneux edited, the Economics of Tax Policy. Oxford University Press, 1996.
