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Keywords: Market environment
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Journal Articles
A theory of managerial tax aggression: evidence from China, 2008-2013 (9702 observations)
Available to Purchase
Journal:
Chinese Management Studies
Chinese Management Studies (2016) 10 (1): 12–40.
Published: 04 April 2016
... three key factors: openness in information sharing, the market environment and tighter institutional monitoring. Originality/value This study provides a consequential theory of aggressive management of tax, rigorously analyzed and strongly, empirically supported. Overall, aggressiveness in tax...
