求企业所得税会计论文的外文参考文献，至少2个

Answer 1

Devereux M. P., R. Griffith and A. Klemm, 2002, "Corporate income tax reforms and international tax competition", Economic policy.

Modigliani F. and M. H. Miller, 1963, "Corporate income taxes and the cost of capital: a correction", The American Economic Review.（这篇很经典）