机译:税率互换的提案,以防止法定和有效税率之间的差距 - 为企业家精神和新投资的动机提升
University of Piraeus Piraeus Greece;
University of Piraeus Piraeus Greece;
Georgetown University Law Center Washington D.C. USA;
tax rate swap; corporate taxes; statutory tax rate; effective tax rate; investments; entrepreneurship;