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Keywords: Dodd–Frank Act
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Journal Articles
Journal:
China Accounting and Finance Review
China Accounting and Finance Review (2025) 27 (1): 1–39.
Published: 12 November 2024
... of the Dodd-Frank Act and the instituted bank stress tests on bank tax planning. We use different measures of tax planning, including bank-specific measures and measures of tax avoidance, tax aggressiveness, and effective tax planning from recent literature. Our regression discontinuity and difference...
Includes: Supplementary data
