7Copithorne L. W Horst. International Corporate Transfer Price and Government Policy[ J]. Cana- dia Journal of Economics,1971, (4) :34 -42.
8Allingham, Michael G. and Sandmo. Income Tax Evasion : A Theoretical Analysis [ J ]. Journal ofPublic EConomics, 1972,1 (3 - 4).
9George A. Plesko. Cracking the Code: Making Sense of the Corporate Alternative Minimum Tax [J]. National Tax Journal,1998,51 ( 1 ).
10Vito Tanzi. The Structure of the Individual In- come Tax in the Major Industrial Countries: An International Comparison [ J ]. The Journal of Finance, 1968,23 ( 1 ).
