世界经济
企业对外直接投资的避税动机、机制和规模：理论与证据
欧阳艳艳,蔡宏波,李子健
Motivation, Mechanism and Scale of Firms’ Tax Avoidance Embodied in Outward Foreign Direct Investment: Theory and Evidence
Ouyang Yanyan; Cai Hongbo; Li Zijian
世界经济 . 2022, (03): 106 -133 .