5SIEGFRIED J.Effective average U.S.corporate income tax rotes[J].National Tax Journal,1974(2):245-259.
6STICKNEY C,MCGEE V.Effective corporate tax rates:the effect of size,capital intensity,leverage,and other factors[J].Journal of Accounting and Public Policy,1982(1):125-152.
7ZIMMERMAN J.Taxes and firm size[J].Journal of Accounting and Economics,1983(5):119-149.
8PORCANO T.Corporate tax rates:the progressive,proportional,or regressive[J].The Journal of the American Taxation Association,1986(7):17-31.
9SHEVLIN T,PORTER S.The corporate tax comeback in 1987:some further evidence[J].The Journal of American Taxation Association,1992(1):58-79.
10ROBERT W,MANZON B,JAYARAMAN V.Tax fairness and effective tax rates:a tale of two industries[J].Journal of Applied Business Research,1997(1):13.
