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Keywords: Investment efficiency
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Journal Articles
Does tax avoidance affect productivity in SMEs?
Available to Purchase
Journal:
Management Decision
Management Decision (2024) 62 (10): 3261–3285.
Published: 23 May 2024
... for time-varying heterogeneity across industries and unobservable firm characteristics that vary across firms but were time-invariant for each firm. This helped to mitigate endogeneity concerns arising from time-invariant omitted variables. Tax avoidance Productivity Investment efficiency SMEs...
