第三章 Beyond Form Versus Substance:
A Road Map for Chinese Tax Lawyers Serious about the Rule of Law Yuri Grbich 59
【中譯文】形式與實質的區別與超越——致華人稅法界關於重視法治原則的指引 藍元駿;鄭皓文/115
第二十章 Default Tax Assessments in Different Institutional Environments: An Australia/China Comparison of Rule of Law Implications Nolan Cormac Sarkey/631
【中譯文】相異體制環境下之逕予核定稅額制——中澳憲法治之比較 藍元駿;鄭皓文/657