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This study examines the impact of negative interest rate (NIR) regimes on corporate tax behavior. We argue that NIRs act as a de-facto tax levied by central banks and investigate how this ‘tax’ affects banks’ corporate tax planning. Using a sample of domestic banks in OECD countries and a...
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Foreword -- Chapter I: Evolutionary Trajectory of China’s Financial Sector over Seven Decades.-Chapter II: Evolutionary Trajectory of Financial Institutions in China -- Chapter III: Structure and Evolution of China’s Financial Market System -- Chapter IV The Evolutionary Trajectory of the...
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