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经济全球化下税收调控职能作用的体现与拓展

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作者 周苏明
出处 《税务研究》 CSSCI 北大核心 2002年第9期39-41,共3页
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  • 8Rusmussen.B.S..1999. On the Scope of International Tax Cooperation: The Role of Capital Controls, Open Economics Review 10, 395-414.
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  • 10Helpman,E, and P.R.Krugman 1989. Trade Policy and Market Structure, MIT Press. Cambridge, Massachusetts.

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