許文馨(Wen-Hsin Hsu)劉心才(Hsin-Tsai Liu)2020-05-292020-05-2920181018-1601https://scholars.lib.ntu.edu.tw/handle/123456789/495233Tax Avoidance and Pyramidal Layersjournal article10.6226/NTUMR.201804_28(1).0001http://dx.doi.org/10.6226/NTUMR.201804_28(1).0001