4Siegfried. J. Effective Average U.S. Corporation Income Tax Rates[J]. National Tax Journal, 1974,245 (27). 被引量:1
5Stickney, C., and V. McGee. Effective Corporate Tax Rates:The Effect of Size, Capital Intensity, Leverage, and Other Factors[J]. Journal of Accounting and Public Policy,1982,125,(1). 被引量:1
6Zimmerman, J. Taxes and Firm Size[J]. Journal of Accounting and Economics,1983,119,(5). 被引量:1
7Porcano, T. Corporate Tax Rates: Progressive, Proportional, or Regressive [J]. The Journal of the American Taxation Association, 1986,17, (7). 被引量:1
8Shevlin, T., and S. Porter. The Corporate Tax Comeback in 1987': Some Further Evidence [J]. The Journal of the American Taxation Association, 1992,58, (14). 被引量:1
9Wilkie, P., and S. Limberg. The Relationship Between Finn Size and Effective Tax Rate: A Reconciliation of Zimmerman (1983) and Porcano(1986)[J]. The Journal of the America Taxation Association, 1990,11,(76). 被引量:1