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Keywords: Tax reference position
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Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance 1–23.
Published: 07 October 2026
...Xudong Li Purpose Drawing on reference dependence theory, this study aims to investigate how firms’ tax reference positions – defined relative to peer effective tax rates – affect subsequent changes in corporate tax planning behavior. Design/methodology/approach Using U.S. firm-level data from...
