[1] Zimmerman, J. L. Taxes and Firm Size[J]. Journal of Accounting and Economics, 1983, 5 (2) :119-149. [2]Wilkie, P. J.,and Limberg, S. T. The Relationship between from Size and Effective Tax Rate: A Reconciliation of Zimmerman (1983) and Porcano (1986) [J]. The Journal of American Taxation Association, 1990, 11 (2) :76-91. [3]Holland, K. Accounting Policy Choice: The Relationship between Corporate Tax Burden and Company Size [J]. Journal of Business Finance and Accounting, 1998,25 (3-4): 265-288. [4]Kim, K. A. and Limpaphayom, P. Taxes and Firm Size in Pacific-Basin Emerging Economies [J]. Journal of International Accounting, Auditing and Taxation, 1998, 7 (1) :47-68. [5]Wu, L., Wang, Y., Luo, W. and Gillis, P. State Ownership, Tax Status and Size Effect of Effective Tax Rate in China [J]. Accounting and Business Research, 2012, 42 (2) : 97–114. [6]吴联生.国有股权、税收优惠与公司税负[J].北京:经济研究,2009(10):109-120. [7]Gupta, S. and Newberry, K. Determinants of the Variability in Corporate Effective Tax Rates: Evidence from Longitudinal Data [J]. Journal of Accounting and Public Policy, 1997, 16 (1) : 1–34. [8]李万福, 陈晖丽. 内部控制与公司实际税负[J]. 北京:金融研究, 2012,(9) : 195–206. [9]Adhikari, A., Derashid, C. and Zhang, H. Public Policy, Political Connections, and Effective Tax Rates: Longitudinal Evidence from Malaysia [J]. Journal of Accounting and Public Policy, 2006, 25 (5) : 574–595. [10]吴文峰, 吴冲锋, 芮萌. 中国上市公司高管的政府背景与税收优惠[J]. 北京:管理世界, 2009 (3) : 134–142. [11]冯延超. 中国民营企业政治关联与税收负担关系的研究[J]. 北京:管理评论, 2012, 24 (6) :167-176. [12]金莉, 洪震. 高管政治联系方式与实际税收负担—来自2008-2012年中小板上市公司的经验证据[J]. 北京:中国乡镇企业会计, 2015 (1) : 16-18. [13]曹书军, 刘星, 张婉君. 财政分权、地方政府竞争与上市公司实际税负[J]. 北京:世界经济, 2009(4) : 69–83. [14]罗党论, 杨玉萍. 产权、地区环境与新企业所得税法实施效果[J]. 广州:中山大学学报, 2011(5) : 200–210. [15]王小龙, 方金金. 财政“省直管县”改革与基层政府税收竞争[J]. 北京:经济研究, 2015(11) : 79–93. [16]刘慧龙, 吴联生. 制度环境、所有权性质与企业实际税率[J]. 北京:管理世界, 2014(4) : 42–52. [17]Wang, Q., Wong, T. J.and Xia, L. State Ownership, the Institutional Environment, and Auditor Choice: Evidence from China [J]. Journal of Accounting and Economics, 2008, 46 (1) : 112-134. [18]陈志勇, 陈思霞. 制度环境、地方政府投资冲动与财政预算软约束[J]. 北京:经济研究, 2014(3): 76-87. [19]王俊秋, 江敬文. 政治关联、制度环境与高管变更[J]. 北京:管理评论, 2012, (12): 156-165. [20]田银华, 李华金. 政治关联、制度环境与控股股东利益侵占[J]. 湘潭:湘潭大学学报, 2015(4): 53-56.
2017, Vol. 258 
