CNOSSEN S, BOVENBERG A L. The Ruding Report: Some Further Thoughts [C]. BLEJER M I, TER-MINASSIAN T, Eds. Macroeconomic dimensions of public finance: Essays in honour of Vito Tanzi. London: Routledge, 1997, 164-178.
VAN DEN TEMPEL A J. Corporation Tax and Individual Income Tax in the European Communities [R]. Studies: Competition-Approximation of Legislation 15, 1970. [EU Commission Working Document], http://aei.pitt.edu/40293/.
KEEN M, KING J. The Croatian Profit Tax: An ACE in Practice [J]. Fiscal Studies, 2002, 23(3): 401-418.
BOND S R. Levelling Up or Levelling Down? Some Reflections on the ACE and CBIT Proposals, and the Future of the Corporate Tax Base [R]. In CNOSSEN S (Ed.), Taxing Capital Income in the European Union: Issues and Options for Reform. Oxford: Oxford University Press, 2011, 161-179.
OECD. OECD International Direct Investment Statistics 2014 [R]. Paris: OECD Publishing, 2014.
MUSGRAVE R A. Fiscal Systems [M]. New Haven: Yale University Press, 1969.
王文文.知识资本视角下中国省际经济增长质量的测度[J].西南大学学报(自然科学版), 2019, 41(9): 112-124.
王荣.论资本逻辑的双重内涵[J].西南大学学报(社会科学版), 2016, 42(5): 21-26.