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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
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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
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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
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Determinants of aggressive tax avoidance
Herbert, Tanja - 2015
Persistent link: https://www.econbiz.de/10011437790
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The use of compensation for tax avoidance by owners of small corporations
Geisler, Gregory G.; Wallace, Sally - In: The journal of the American Taxation Association : a … 27 (2005) 1, pp. 73-90
Persistent link: https://www.econbiz.de/10003192826
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Essays on small business
Pugsley, Benjamin - 2012
Persistent link: https://www.econbiz.de/10011819162
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The journal of small business finance
Greenwich, Conn. [u.a.] : JAI Press - 1.1991/92 - 4.1994/95
Persistent link: https://www.econbiz.de/10000499527
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Taxes, financial policy, and small business
Day, Theodore E.; Stoll, Hans R.; Whaley, Robert E. - 1985
Persistent link: https://www.econbiz.de/10000685884