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Corporate tax avoidance, economic policy uncertainty, and the value of excess cash: International evidence

Author

Listed:
  • Ramzi Benkraiem

    (Audencia Business School)

  • Safa Gaaya

    (IRG - Institut de Recherche en Gestion - UPEC UP12 - Université Paris-Est Créteil Val-de-Marne - Paris 12 - Université Gustave Eiffel)

  • Faten Lakhal

    (IRG - Institut de Recherche en Gestion - UPEC UP12 - Université Paris-Est Créteil Val-de-Marne - Paris 12 - Université Gustave Eiffel, EMLV - École de management Léonard de Vinci)

Abstract

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Suggested Citation

  • Ramzi Benkraiem & Safa Gaaya & Faten Lakhal, 2022. "Corporate tax avoidance, economic policy uncertainty, and the value of excess cash: International evidence," Post-Print hal-03562552, HAL.
    • Handle: RePEc:hal:journl:hal-03562552
    DOI: 10.1016/j.econmod.2021.105738
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    Cited by:

    1. Benkraiem, Ramzi & Gaaya, Safa & Lakhal, Faten & Lakhal, Nadia, 2023. "Economic policy uncertainty, investor protection, and the value of excess cash: A cross-country comparison," Finance Research Letters, Elsevier, vol. 52(C).
    2. Vasanthan Subramaniam & Mosharrof Hosen, 2023. "Corporate diversification and debt financing: Do family shareholders protect their control rights?," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 44(2), pages 1305-1317, March.
    3. Deng, Lixing & Lai, Shaojie & Liu, Shiang & Pu, Xiaoling, 2022. "Social insurance premiums and corporate cash holdings: Evidence from social insurance law in China," Economic Modelling, Elsevier, vol. 114(C).
    4. Li, Xing & Shen, Guangjun, 2023. "Do tax incentives decelerate corporate financialization? Evidence from the VAT reform in China," Economic Modelling, Elsevier, vol. 125(C).

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