世界经济
社保降费如何惠企利民：分担机制与缴费归宿
徐舒，张冰，王慧
How the Reduction in Social Security Contributions Benefits Enterprises and Employees: Sharing Mechanism and Incidence of Social Security Contributions
Xu Shu; Zhang Bing; Wang Hui
世界经济 . 2023, (7): 191 -218 .