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並前往https://www.law.nyu.edu/sites/default/files/Who%E2%80%99s%20Left%20to%20Tax%3F%20US%20Taxation%20of%20Corporations%20and%20Their%20Shareholders-%20Rosenthal%20and%20Burke.pdf

Who's Left to Tax? US Taxation of Corporations and Their ...

“Who's Left to Tax? US Taxation of Corporations and Their. Shareholders.” Steve Rosenthal and Theo Burke. Urban-Brookings Tax Policy Center.

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