日本法人税改革与经济效应分析

李晓乐1，张季风2

An Analysis of Corporate Tax Reform and Economic Effects in Japan and Germany and Implications for China

LI Xiao-le 1, ZHANG Ji-feng 2

日本问题研究 . 2019, (4): 61 -72 . DOI: 10.14156/j.cnki.rbwtyj.2019.04.008