美国税改法案对老年人照顾者减税支持及启示

任际，段思羽

U.S. Tax Reform Act's Support for the Tax Reduction of the Elderly Caregivers and Its Implications

REN Ji， DUAN Siyu

东北大学学报（社会科学版） . 2023, (2): 110 -118 . DOI: 10.15936/j.cnki.1008-3758.2023.02.013