Keywords: Tax schemes
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Journal Articles
Pacific Accounting Review (2023) 35 (3): 412–431.
Published: 14 March 2023
.... From a neoliberal justification of fair markets and shareholder wealth maximisation, the moral ambiguity is attenuated because it is accepted as a normative social ideal. Originality/value Prior studies on TP and tax schemes are primarily theoretical and conceptual. This paper adopts a rhetorical...

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