Climate policy uncertainty and corporate tax avoidance
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DOI: 10.1016/j.frl.2023.104581
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Cited by:
- Sun, Haibo & Bai, Tonghuan & Liu, Zhonglu, 2024. "Perceived policy uncertainty and enterprise greenwashing risk," Finance Research Letters, Elsevier, vol. 69(PA).
- Cheng, Shulei & Chen, Yongtao & Wang, Kexin & Jia, Lijun, 2024. "Climate policy uncertainty influences carbon emissions in the semiconductor industry," International Journal of Production Economics, Elsevier, vol. 278(C).
- Huang, Qiubin & Kou, Mingting, 2024. "Does climate policy uncertainty impair or improve corporate investment efficiency?," Economics Letters, Elsevier, vol. 244(C).
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More about this item
Keywords
Tax avoidance; Effective tax rate; Dividends; Capital expenditure; Book-tax-difference;All these keywords.
JEL classification:
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- Q54 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Climate; Natural Disasters and their Management; Global Warming
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