找了好久都没找到，请各位帮忙！不胜感激！！！
Shevlin,T. (1990),"Estimating Corporate Marginal Tax Rates with Asymmetric Tax Treatment of Gains and Losses."
Journal of American Taxation Association 12,51-67.
[此贴子已经被作者于2008-1-18 7:52:23编辑过]
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那位提供shevlin这篇文章的好心人，能不能也发我一份，不慎感激！我的邮箱slj0305@163.com.
另外能不能帮我找到Patry, A. and D. Lemay, "Marginal Effective Tax Rates for Canadian and US Jurisdictions: Methodology and Estimates," Department of Finance Canada Working Paper, forthcoming.
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