Does access to credit reduce SMEs' tax avoidance? Evidence from a regression discontinuity design
Year of publication: |
2021
|
---|---|
Authors: | Kong, Xiaowei ; Si, Deng-Kui ; Li, Haiyang ; Kong, Dongmin |
Published in: |
Financial Innovation. - Heidelberg : Springer, ISSN 2199-4730. - Vol. 7.2021, 1, p. 1-23
|
Publisher: |
Heidelberg : Springer |
Subject: | Access to finance | Small and micro enterprises (SMEs) | Targeted reserve requirement ratio cuts (TRRRCs) | Tax avoidance |
Type of publication: | Article |
---|---|
Type of publication (narrower categories): | Article |
Language: | English |
Other identifiers: | 10.1186/s40854-021-00235-3 [DOI] 175335000X [GVK] hdl:10419/237249 [Handle] |
Classification: | E52 - Monetary Policy (Targets, Instruments, and Effects) ; G32 - Financing Policy; Capital and Ownership Structure ; H25 - Business Taxes and Subsidies |
Source: |
-
Does access to credit reduce SMEs' tax avoidance? : evidence from a regression discontinuity design
Kong, Xiaowei, (2021)
-
Transparency, Tax Pressure and Access to Finance
Ellul, Andrew, (2012)
-
The tax sensitivity of debt in multinationals : a review
Schjelderup, Guttorm, (2015)
- More ...
-
Does access to credit reduce SMEs' tax avoidance? : evidence from a regression discontinuity design
Kong, Xiaowei, (2021)
-
Economic policy uncertainty and shadow banking : firm-level evidence from China
Si, Dengkui, (2022)
-
Access to finance and SMEs’ trade credit : evidence from a regression discontinuity design
Yang, Wei, (2020)
- More ...