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4WEINE, J.M., 2007, Closing the Other Tax Gap: The Book-Tax Income Gap, Tax Analysts, May. 被引量：1
5OESTREICHER, A. & SPENGEL, C., 2007, Tax Harmonisation in Europe: The Determination of Corporate Taxable Income in the EU Member States [online], http://opus.zbw-kiel.de/volltexte/2007 /5694/pdf/dp07035.pdf 被引量：1
