Kong, Xiaowei; Si, Dengkui; Li, Haiyang; Kong, Dongmin - In: Financial innovation : FIN 7 (2021), pp. 1-23
micro enterprises (SMEs) with operating revenues below specific cutoffs in China. Using a regression discontinuity design …This study investigates the effect of targeted reserve requirement ratio cuts (TRRRCs) on tax avoidance among small and …