Banking liberalization and corporate tax planning : evidence from natural experiments
Year of publication: |
2022
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Authors: | Chen, Shenglan ; Ma, Hui ; Teng, Haimeng ; Wu, Qiang |
Published in: |
The journal of corporate finance : contracting, governance and organization. - Amsterdam : Elsevier, ISSN 0929-1199, ZDB-ID 1189269-9. - Vol. 76.2022, p. 1-25
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Subject: | Banking liberalization | Capital market policy | Corporate tax planning | Quasi-natural experiment | Unternehmensbesteuerung | Corporate taxation | Finanzmarktregulierung | Financial market regulation | Steuerplanung | Tax planning | Bankenregulierung | Bank regulation | Wirkungsanalyse | Impact assessment |
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