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我國租稅優惠對產業稅負及權益報酬之影響 - 政大學術集成

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表 2-4 彙整 Scholes  and  Wolfson  (1992)、Wilkie  (1992)與 Callihan  and  White (1999)對於隱含稅負與外顯稅負之衡量方式。

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