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Keywords: Corporate tax aggressiveness
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Journal Articles
Journal:
China Finance Review International
China Finance Review International (2015) 5 (4): 339–370.
Published: 16 November 2015
...Liangliang Wang Purpose – The purpose of this paper is to investigate the association between corporate tax aggressiveness and cash holdings and that between corporate tax aggressiveness and the value of cash. Further, this study explores the impact of the tax enforcement level on the above...
