世界经济
避税激励与资本弱化后果：企业集团证据
冯晨，杨健鹏，池雨乐，赵思琦
Tax Avoidance Incentives and the Consequences of Thin-Capitalization: Evidence from Group Companies
Feng Chen; Yang Jianpeng; Chi Yule; Zhao Siqi
世界经济 . 2023, (10): 196 -216 .