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Keywords: Tax planning
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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
...Bill B. Francis; Raffi E. García; Jyothsna G. Harithsa Purpose This paper aims to examine how bank stress tests affect bank tax planning. Design/methodology/approach The study uses US bank stress test bank size thresholds and a regression discontinuity design to investigate the effect...
Includes: Supplementary data
