Corporate Tax Integrity and the Cost of Debt: Evidence from China
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DOI: 10.1080/1540496x.2021.1921731
Abstract: ABSTRACT This study examines whether and how tax integrity affects the cost of debt. Whereas most previous studies capture firms’ trust indirectly, we capture a firm’s earned trust more directly by using its tax-paying credit… read more here.
Keywords: tax integrity; cost debt; tax;