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Keywords: Tax shield
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Journal Articles
Journal:
Industrial Management & Data Systems
Industrial Management & Data Systems (2020) 120 (4): 633–656.
Published: 15 January 2020
... implications It provides guidance for supply chain enterprises with financing needs, helping them find optimal decisions. With financial interest, enterprise income tax on the enterprises’ financing factors will produce a tax shield effect; thus, a cost–benefit analysis with the tax shield effect can provide...
