降低税收政策不确定性能否提升企业的资本回报率——基于所得税收入分享改革的准自然试验
杨君
1
, 黄先海
2
, 宋学印
2
Can Reduction in the Uncertainty of Tax Policy Improve the Capital Return of Enterprises? — A Quasi-Natural Test Based on Income Tax Sharing Reform
Yang Jun
1
, Huang Xianhai
2
, Song Xueyin
2