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Do more financing obstacles trigger tax avoidance behavior? : evidence from Indian SMEs

Elbannan, Mohamed A.; Farooq, Omar - In: Journal of economics and finance : JEF 44 (2020) 1, pp. 161-178

Persistent link: https://www.econbiz.de/10012227193

Are innovating firms victims or perpetrators? : tax evasion, bribe payments, and the role of external finance in developing countries

Ayyagari, Meghana; Demirgüç-Kunt, Asli; Maksimovic, … - 2010

Persistent link: https://www.econbiz.de/10008662960

Does access to credit reduce SMEs' tax avoidance? : evidence from a regression discontinuity design

Kong, Xiaowei; Si, Dengkui; Li, Haiyang; Kong, Dongmin - In: Financial innovation : FIN 7 (2021), pp. 1-23

This study investigates the effect of targeted reserve requirement ratio cuts (TRRRCs) on tax avoidance among small and micro enterprises (SMEs) with operating revenues below specific cutoffs in China. Using a regression discontinuity design, we causally show that, by increasing loan...

Persistent link: https://www.econbiz.de/10012495138