美国税制改革方向:基于消费地的现金流量税

Publisher: 国家哲学社会科学学术期刊数据库

E-ISSN: 1003-448x|volume|4|48-54

ISSN: 1003-448x

Source: 税务研究, Vol.volume, Iss.4, 2017-01, pp. : 48-54

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Abstract