世界经济
小微企业所得税优惠间断点是否存在聚束效应
樊勇, 李昊楠, 管淳
Is there Bunching at the Notch Point of Income Tax Preference for Small and Micro Enterprises?
Fan Yong, Li Haonan, Guan Chun
世界经济 . 2020, (3): 167 -192 .